논문
![알림](/images/common/idea.png)
지방자치 관련분야의 지식교류를 위하여 자치행정, 지방재정ㆍ세제, 지역개발분야의 수준 있는 연구 논문들을 기고 받아 발간합니다.
분류
지방행정연구 제12권 제2호 통권 44호 1997.8
구분
특별논문
국세와 지방세의 조화를 위한 개편방안
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5,153
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저자 |
이필우 |
---|---|
발행일 |
1997.8 |
권 |
제12권 제2호 |
통권 |
44호 |
다운로드 |
국세와 지방세의 조화를 위한 개편방안 |
This paper aims to suggest the idea of national and local tax reform especially emphasizing the view- point of harmony between central and local government.
The approach in this study is heavily relied on the constitutional political economy proposed by James M. Buchanan, the Nobel Laureate in 1986. In this paper, particularly those theoretical aspects, such as the Wicksellian majoritarian social consensus likely to result in Pareto efficiency as well as social justice, the legal allowance of power to tax to local autonomies, are applied to resolve problems of local finance in Korea.
It follows then in this paper, on the basis cf economic philosophy in constitutional political economy, the tax design for central as well as local government in Korea is proposed, thereafter, the tax reform in detail is suggested. For the tax design, the allowance by central government to render the independent power to tax to local entities the harmonization of tax revenue system between central government and local autonomies, and the unified tax rate system between central and local government are mentioned to he considered when central government under- takes national and local tax reform policy.
As to the tax reform, the increase in residence tax imposed by local autonomies at present should be introduced for implementation not only personal level but also legal body level. Secondly, it is proposed that local autonomies should create their own new tax revenue scarce by imposing those economic activities connected to increasing income level of residents, such as bath in warm water source, extravagant sightseeing, issue of commodity ticket and advertisement by business firms, etc. Thirdly central] government should render a part of tax source in VAT to local autonomies, if harmonization of national and local tax system is to be realized.
Those parts of VAT which are imposed or regional economic activities, like retail, automobile use, oil and energy use, etc. would be given in its taking power to local governments so as to share total tax revenue by central and local entity at the same time, thereby, the idea of harmony between two governments level could be in a efficient as well as just way secured.
같은 분류 보고서
연구자의 다른 보고서
지방행정연구 제12권 제2호 통권 44호
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조동범
지방행정연구 제12권 제2호 통권 44호
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박희봉
지방행정연구 제12권 제2호 통권 44호
![](/images/publication/nocover.png)
일본의 국제화 대응유형과 지방자치단체의 국제화 대응에 관한 연구
윤재선
지방행정연구 제12권 제2호 통권 44호
![](/images/publication/nocover.png)
경영수익사업의 문제점에 관한 논의
조일홍, 박흥식