지역특화 발전특구에 대한 세제지원논의의 법제적 시사점

Abstract

The Pilotage Special Zone Act or the Business Improvement Districts Act is under applicable as one of the decentralized development policy. The Act has recognized as the substantial measure of decentralized development policy by the central government. But the Pilotage Special Zone Act has some problems to get the synergy effects arising from the policy function of the economic development policy between the central government and local governments. This thesis suggests the alternatives to these points as follows: 1) the differences between the centralized development policy and the decentralized development policy, 2) as the decentralized development policy, the Pilotage Special Zone Scheme needs "special" or "uneven" incentives to improve the situation of the local economic development. 3) the function and effects of the tax incentive as the one of special incentives, 4) as the way of becoming the tax incentives more effectively, the local governments and central government have the equal power to exercise the tax incentives and 5) the ceiling regulation is needed as the alternative to prevent the improper use of the tax incentives by the local governments.