논문

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.