논문
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지방자치 관련분야의 지식교류를 위하여 자치행정, 지방재정ㆍ세제, 지역개발분야의 수준 있는 연구 논문들을 기고 받아 발간합니다.
분류
지방행정연구 제11권 제1호 통권 39호 1996.5
구분
기고논문
지방자치단체의 세원확충을 위한 국세의 지방세이양 연구
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5,980
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1,130
저자 |
라휘문 |
---|---|
발행일 |
1996.5 |
권 |
제11권 제1호 |
통권 |
39호 |
다운로드 |
지방자치단체의 세원확충을 위한 국세의 지방세이양 연구 |
The purpose of this paper is to empirically study the impact of tax source adjustment on the vertical balance between central and local government.
The scope of this research consists of three parts. The scope of time is from 1986 to 1993, the scope of space includes metropolitan cities, provinces, and the scope of the subject is the national tax. The analysis is performed with Atkinson index, coefficient of variance, variance of logs, Theil's Entropy index, which are popular indices used in the theory of income distribution. The results of this research are as follows.
According to the results of analysis on national tax with the analysis by sources, the equal tax source throughout the nation is income, the equal tax sources among metropolitan cities are income, consumption and the equal tax sources among provinces is income. The results show that the tax sources that can be handed to local tax among national tax is income. In the case that income is handed to local tax, it is proper to make it metropolitan city and provinces tax for the income among metropolitan city and provinces to be equal.
According to the results of analysis on national tax with the analysis by kind of tax, the equal tax source throughout the nation is income tax, the equal kinds of tax among metropolitan city are income tax, stamp tax, value add tax and the equal kinds of tax among province are income tax, corporation tax, value add tax. The kind of tax that do not cause the inequality among local governments but amplify local tax revenue are income tax and value add tax. In the case that income tax is handed to local tax, it is proper to make it metropolitan cities and provinces tax for the income tax among metropolitan city and province to be equal.
같은 분류 보고서
연구자의 다른 보고서
지방행정연구 제11권 제1호 통권 39호
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도농복합시의 도시계획체제 정립
김선기
지방행정연구 제11권 제1호 통권 39호
![](/images/publication/nocover.png)
지방재정조정제도에 대한 평가
배인명,최병대
지방행정연구 제11권 제1호 통권 39호
![](/images/publication/nocover.png)
지방공기업의 효율적 재무관리방안에 관한 연구
원구환
지방행정연구 제11권 제1호 통권 39호
![](/images/publication/nocover.png)
PC체제 지방세시스템의 발전방안
장시영