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지방자치 관련분야의 지식교류를 위하여 자치행정, 지방재정ㆍ세제, 지역개발분야의 수준 있는 연구 논문들을 기고 받아 발간합니다.

지방행정연구 제10권 제4호 통권 38호 1996.2

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제10권 제4호
시세와 구세의 조정방안download

Self-Governing Districts (SGDs) in Seoul have two critical financial problems; financial deficiency and inequity. To relieve these financial problems of SGDs, this study develops the alternatives to improve local tax system of Seoul. Analyzing local taxes based on three principles, including fair distribution, adequacy, and the growth rate, we find out that land tax, which is one of four SGD taxes, is a main source that causes financial inequity among SGDs. First, this study suggestes to introduce tax-sharing system, which distrubutes local taxes to each SGD based upon either the population size, or tax ammounts collected by each SGD, after Seoul Metropolitan Government takes certain portion of total local taxes of Seoul (eg., below 60%).
Second, the study suggests to exchange lang tax with automobile tax or tobacco consumption tax. An alternative to exchange land tax with tobacco consumption tax is better alternative to improve the SGD financial problems of deficiency and inequity. However, because the growth rate of tobacco consumption tax is very low, this alternative may not improve the long-term financial condition of SGDs. An alternative which exchanges land tax with automobile tax seems better in the long-term, because the growth rate of automobile tax is very high.
We also take into account an alternative which exchanges land tax with automobile tax and tobacco consumption tax. It is very effective to improve the problems of financial deficiency and inequity of SGDs.
It is very difficult to suggest the best alternative, because each alternative has its own strengths and weaknesses. The decision should be made based upon the social, economical, and political situation.