서울시 자치구간 세수불균형 완화를 위한 세목교환의 타당성 분석

Abstract

Some suggestions have been made that the tax item exchange of city tax (automobile tax, motor fuel tax and tobacco consumption tax) and autonomous district tax(property tax) is adequate to alleviating the autonomous districts' tax revenue disparities in Seoul Special City. In this paper, we will see whether the tax item exchange is desirable in the long-run. Firstly the tax revenue forecasting have been performed respectively- property tax, automobile tax, motor fuel tax and tobacco consumption tax. According to our forecasts, some districts are favorable by the tax item exchange. Because the total tax revenue of three items is bigger than the property tax revenue. But in the long-run all autonomous districts suffer a loss because of the enormous increasing rate of property tax revenue. Consequently, in spite of the positive effects on the fiscal equity among the autonomous districts, the tax item exchange make the fiscal power of autonomous districts weak and is not desirable for the fiscal decentralization policies.