지방세체계 개편을 통한 지방재정 확충 방안

Abstract

The fiscal autonomy index for local governments are falling rapidly due to the low growth rate of local tax revenue and the rapid increase in government subsidies, and thus it is difficult to expect an efficient fiscal management in local finance. Despite the both sides of fiscal expenditure and revenue are deteriorating rapidly, the local tax system and the inter-governmental transfer system have not responded with the situation appropriately. Therefore, now it is necessary to improve the sustainability of local finance by structural enhancing its own revenue system for local governments. This paper tries to set the future direction of local tax system reform through the comparison of tax systems in OECD countries. The result implies that to expand local finance we need to increase the ratio of local tax revenue to national tax and the share of income tax and consumption tax in local tax system.