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지방행정연구
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논문

알림

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

분류
지방행정연구 제11권 제3호 통권 41호 1996.11
구분
기고논문

도세와 시군세의 조정을 위한 세원 재배분 방식

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저자
라휘문
발행일
1996.11
제11권 제3호
통권
41호
다운로드
도세와 시군세의 조정을 위한 세원 재배분 방식download

The primary purpose of this article is to empirically analyze the adjustment of tax sources for equitable distribution of the tax revenue among local governments. The secondary purpose is to readjust local tax system by the adjustment of tax sources.
The criteria for the distribution of tax sources are examined on the basis of the existing literature, and this paper suggests that the equitable distribution criterion of tax sources are mainly used. It is argued that the most important criterion of adjustment of tax sources in Korea should be the equitable distribution of tax base, because local tax revenue is concentrated in some big cities and regions. Thus it is suggested that the readjustment of tax assignment is needed.
In the results of analysis about local tax by tax revenue, Local tax system should be adjustment as follows to make tax revenue of local governments equal. In the case of tax revenue, acquisition tax, license tax among provincial taxes should be made city․county tax, automobile tax, farmland tax, butchery tax, synthesis land tax, business firm tax among city․county tax should be made provincial tax, based on the results of the analysis.