논문
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지방자치 관련분야의 지식교류를 위하여 자치행정, 지방재정ㆍ세제, 지역개발분야의 수준 있는 연구 논문들을 기고 받아 발간합니다.
분류
지방행정연구 제10권 제4호 통권 38호 1996.2
구분
특별논문
지방자치와 바람직한 지방세의 역할
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4,762
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1,057
저자 |
김수근 |
---|---|
발행일 |
1996.2 |
권 |
제10권 제4호 |
통권 |
38호 |
다운로드 |
지방자치와 바람직한 지방세의 역할 |
The purpose of this paper is to establish the proper role of local taxation through examination of the rationale for decentralization of government and local fiscal autonomy. Local fiscal autonomy is justified in economics for its effect on the efficient resource allocation and maximization of welfare of the local residents. Local self government can best respond to and reflect the preferences of the local residents for local public goods. Local fiscal autonomy enables the efficient mobilization of local resources to finance the supply of local public goods.
The paper also examines the role of local taxation in the context of strengthening local fiscal autonomy. Currently all local tax bases and tax rates are determined by the central government. It is mandatory for all local governments to adhere to the uniform local tax law and regulation provided by the central government. It is suggested that some flexibility in the determination of base and rate for local tax be introduced to enhance the autonomy in local taxation.
The criteria for good local tax are also reviewed and on the basis of such criteria the appropriate tax assignment for different levels of governments is suggested. The simplified property tax should become the primary tax for the local government complemented by local income tax and poll tax for tax elasticity and universal participation of residents in tax effort. The local sales tax should be the primary tax for the regional government supplemented by the sharing of national value added tax on the basis of derivation. The national government, then, can continue to rely, mainly on corporate income tax, personal income tax, value added tax, and trade related taxes.
In view of the extreme disparities in the basic economic strength and tax bases among different regions, warning is due to the effect that any effort at tax reassignment for different government levels must proceed with caution not to disrupt unduly the routine workings of the local governments and maintain appropriate level of fiscal equity with the help of the local fiscal adjustment mechanisms.
같은 분류 보고서
연구자의 다른 보고서
지방행정연구 제10권 제4호 통권 38호
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국제화시대 지방정부의 자치능력제고방안연구
고충석,장성수,김진호
지방행정연구 제10권 제4호 통권 38호
![](/images/publication/nocover.png)
한국전쟁과 정부간 재정관계
남황우
지방행정연구 제10권 제4호 통권 38호
![](/images/publication/nocover.png)
지역복지서비스 전달경로의 개선방안
김필두
지방행정연구 제10권 제4호 통권 38호
![](/images/publication/nocover.png)
우리나라 실버산업의 전망과 발전방안
조석주,우미라