지방정부의 과세자주권 강화를 위한 입법적 개선방안에 관한 연구

Abstract

Than 20 years of local government enforcement, but local tax autonomy is still very poor. The share of national taxes and local taxes to the 2:8 and 6:4 in the share of expenditure to be. Thus, the central government intervention in local finance has many. To zoom in local tax autonomy, should be extended to revenue of local tax, local government should be able to operate system of local taxation. However, the central government has hesitated to transfer of national tax to local for reasons such as imbalance and dissipation of local finance. In 2000s, many tasks of central government have moved to local one by decentralization, but except of expansion of local tax. In recent days, the policy that the central government unilaterally pushes reduction of acquisition tax makes the local come into conflict with central. Moreover, in 2013, the central government shifts the part of cost in president's election welfare pledge to local one without discussion. In this paper, tax autonomy of local government that is important to success of local self-government is discussed in theoretical respect and the content of tax autonomy is newly arranged. The 10 contents of tax autonomy in local government is classified in such as: ratio of local tax revenue in a State, right of creation and choose in tax items, right of determination and modification in tax base, right of determination and modification in tax rate, right of determination and modification in tax exemption, right of joint tax distribution. It is needed to ease principle of no taxation without law in local tax by modifying Article 59 of the constitution in order to intensify tax autonomy of local government. Then local government should have right to make a tax without law to ordinance. Also, the local tax law just give a right of taxation to taxation subject about 11 tax items, and local government should be able to regulate the tax obligation of taxpayer by ordinance. Local government should have a chance to decide between policy effect by exemption of local tax and reduction of local grant tax by modifying various restriction on exemption and reduction about making ordinance as revising restiction of special local tax act. Deliberation function of local financial strain must be reinforced by modifying local finance act. Then, by revising local subsidy act, local government should not affect local grant tax in case of that it uses standard tax ratio, reduction of exemption and develops new tax base. Lastly, 「Adjustment of National and Local Tax Act」 is suggested to be abolished because the double taxation is examined by legislation process and Cabinet meeting. If the various legislative improvement plans are realized, the local tax autonomy of local government could be reinforced. The consolidation will ultimately be connected to increase power of local finance that contributes making local self-government developed.