국가 등에 대한 지방세 비과세의 문제점과 개선방안

Abstract

Local tax exemption system allows the infringement of the equality of taxation in giving the benefits for some part of tax payers, and ignores the government's financial conditions. And it is applied uniformly for the policy goals of central government. The local tax exemption and reduction will be determined while considering the public interest, the country's economic and social policy, equality of taxation, the tax burden on the ability of the local government financial conditions. Local tax exemption system especially for public use of land causes problems on the finance of local authorities, on the profitability, and on the efficiency in resource allocation. In this study, we limit our scope to the local tax exemption supplied to public use of land and try to suggest ways to improve the problem. First, for the state-owned property used for business purpose we suggest to tax. Second, for the state-owned property in competing with private companies we suggest also to tax for the efficiency of resource allocation. Third, the problem of revenue deficits by local governments that occur in the process of tax exemption for public use of land, we suggest that the central government proposed measures to conserve revenue deficits through the establishment of a separate grant tax. Fourth, in case of conflicts between the local governments regarding the revenue affiliation we suggest to shift the part of the revenue to the local authorities of property location.