지속 가능한 대안적 지방세입 체계의 모색

Abstract

Recently,　local governments are experiencing the sudden changes in environments:that is, worsening the financial conditions by the secular stagnation,contracting the local tax bases, expanding the financial burdens according tothe increased demand of welfare, increasing the local government debts etc. To cope with these changes in environments, it is necessary that local governmentshave to establish the financial management system of autonomy and responsibilityby expanding local taxes and to strengthen theirs tax autonomy. This essay is to propose a practical alternative to establish the sustainable systemin local finance based upon the independent revenue. To expand the independent revenue of the local governments, it is requiredto increase the scale of the local tax revenue through several measures as such:first, to invigorate the tax sharing system to expand the local tax base, to includesimilar sources as an object of taxation and to improve the irrationalityin the financial management system of local government; second, it is requiredfor introducing the taxes other than imposed by laws in order to strengthentax autonomy, using actively the local tax at its disposal, reducing the non-taxableexemptions in local tax system and considering its preservation countermeasuresetc.; third, it is required to reestablish the basic items of taxationin local government. To expand effectively the independent revenue of the local governments, the measures to increase the local tax revenue directly as well as the means of supplementation to improve the financial conditions in local government should be devised. In these context, it is required for building the financial managementsystem of local government which is considering for taxpayer, reinforcingthe protection means of taxpayers’ rights and interests, revising the local taxlaw rationally etc.