지방정부의 과세자주권 수준의 판단기준 정립에 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 2.5 : 7.5 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 share of local taxes low, and the criteria for determining the level of local tax autonomy is not even designed. In this paper, I was established the concept of local tax autonomy and its contents newly. The contents of the local tax autonomy are 10 elements. There are making authority of local tax, choicing authority of local taxation, determining authority of the tax base, adjusting authority of the tax base, deciding authority of the tax rate, adjusting authority of tax rat, deciding authority of reduction, authority of relief coordination, allocating authority of tax sharing. And based on a 100-point score was given by the elements. I was set up in step 4 by local tax autonomy from the lower level to the higher level, and 38 were given scores. By the score I made six type of local tax autonomy. Exceeds 66.7 point is perfect decentralization, 58.35~66.7 point is strong decentralization, 50~58.35 point is weak decentralization, 41.65~50 point is weak centralization, 33.3~41.65 point is strong centralization, 33.3 points or less is perfect centralization. Korea has a strong centralization form as 36.45 point. In this paper, the concept of local tax autonomy is a newly established and is established the criteria for determining the level of local tax autonomy, this will be useful to those who study of local finance.