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5,156
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In this study, we have suggested the reform measures of the Local Share Tax system mainly focused on the appropriateness of financial resource and incentive system. First, we have evaluated the reasonableness of resource based on its expansibility and stability. Income Tax, major two national taxes, major three national taxes are all feasible but these have been proved to be inferior to current source-total internal tax-in terms of stability. Second, we have suggested the reform measures of individual incentive items. Those are local water supply charge, local government office building operation, local tax collection rate and so on. We also have suggested the repeal of some existing items such as Eup-Myun-Dong merged operation, tax base actualization, and new local tax source application. Finally we have suggested the stable financial sources of incentive system, which is a fixed portion of Special Share Tax.