공익법인에 대한 지방세 감면의 문제점 및 개선방안

Abstract

Local governments, which levy local taxes, reduce or exempt certain groups or corporations from local tax obligations. As for public corporations, they are cutting local taxes, such as acquisition tax and property tax on real estate used in public interest activities, to promote their public interest activities. This is because proactive measures, such as reduction or exemption local tax obligations, are more effective in public interest promotion activities than post-action measures that fund local taxes and provide financial support to public corporations. But providing preferential treatments could undermine tax equity. So, they should be reviewed through strict criteria and supported only if the need is recognized. In addition, if they are not properly used for public interest promotion activities, contrary to the purpose of supporting local taxes, local governments should be possible to cancel the assistance or reclaim the support. To do so, first of all, the decision on whether or not to provide tax support for public corporations and what items to support them should be made based on strict standards. And support should be made at an appropriate level. In addition, post-monitoring should be carried out on whether the tax resources provided are efficiently utilized for public works.