지방소비세 도입효과 분석 : 재정 효율성과 지역 간 형평성을 중심으로

다국어 초록 (Multilingual Abstract)

This study attempts to disclose the effects of local consumption tax introduced in 2010. The new tax was designed to improve the financial efficiency and inter-regional fiscal equality. The research tests them and suggests policy issues for the amendment of local consumption tax system.
Chapter 2 contains some theoretical issues of local consumption tax and reviews the theoretical basis of local consumption tax, the concept of financial efficiency and inter-regional fiscal equality.
Chapter 3 designs the analytical framework for the effects of local consumption tax and set up a series of hypothesis for effective tests. The empirical study on financial efficiency and inter-regional fiscal equality of local consumption tax follows the analytical framework with regard to local tax revenue and its financial structure.
The empirical analysis was conducted by using SPSS(win18.0) and RM ANOVA was employed to measure policy effect of local consumption tax and to confirm the difference in effects among those regions. Additionally, the paired sample t-test was proceeded to measure policy effect by regions and in-depth interview was carried out with the help of the public officials in charge and experts.
Chapter 4 collects set of studies with empirical analysis, in-depth interview, and comparative studies with abroad. The result from the empirical study is as follows: Firstly, in terms of financial efficiency, the proportion of local tax revenue to the total budget increases and the downtrend of the local financial independence rate moderates due to the introduction of local consumption tax. Secondly, in therms of inter-regional fiscal equality, local tax amount per local resident, the proportion of local tax revenue to GRDP, and transfer revenue per local resident increase solidly in the statistics.
The result from the in-depth interview study is as follows; Firstly, those participants evaluate the timing of introduction of the new tax and the ends of the local consumption tax positively. Secondly, they evaluate there are some positive contributions of imposing the local consumption tax system following expansion of independent revenue on the list are financial balance between central and local government, fiscal decentralization, and structural change of local tax revenue. Thirdly, most of the participants urge the expansion of local consumption tax revenue and the improvement of distribution criteria in local consumption tax revenue. To put it concretely, they propose local consumption tax revenue be increased to OECD level and the distribution criteria reflect the following principle, i.e., local consumption tax should be levied at the region where the consumption made. Finally, those interviewee answered on their interest with regard to the improvement of weighting method, which is supposed to influence the size of the Regional Synergetic Development Fund.
In the part of foreign case study, tax structure of OECD countries and institutional reform trends are compared and the policy implications are generated. And also the possibility of reform is presented variously through the analysis of local consumption tax system and its policy effect in Japan, Germany, and the United States.
Chapter 5 draws policy implication and improvement. The policy implications are the policy goal reset required for improving the financial efficiency, establishment of the medium-and long-term development plan of local finance, construction of the collaboration system across the government. This study suggests comprehensive examination of gradual expansion of local consumption tax revenue, development of macroscopic distribution criteria, set the macroscopic policy goal of local finance, adjustment of weighted value by regions, abolition or expansion of Regional Synergetic Development Fund, and introduction of horizontal Intergovernmental Grants.
The research reviews the domestic and foreign theory related to local consumption tax and analyzes the policy effects of local consumption tax in terms of financial efficiency and inter-regional fiscal equality. Especially, through the in-depth interview with the public officials in charge and experts the study analyzes the overall policy effects and suggests the policy implications and improvement of local consumption tax system. Consequently the study contributes to reform of local consumption tax system.

목차 (Table of Contents)

• 제1장 서론 (1)
• 제1절 연구의 배경 및 목적 (1)
• 제2절 연구의 범위와 방법 (5)
• 제3절 선행연구 검토 (8)
• 제2장 이론적 배경 (17)
• 제1절 분권과 지방세원화 (17)
• 제2절 지방소비세의 이론적 접근 (34)
• 제3절 지방소비세와 재정 효율성 및 지역 간 형평성 (61)
• 제3장 연구 설계 (74)
• 제1절 분석의 모형 (74)
• 제2절 가설의 구성 (77)
• 제3절 변수의 구성과 분석방법 (80)
• 제4장 지방소비세 도입효과 분석 (90)
• 제1절 실증분석 (90)
• 제2절 심층면담분석 (130)
• 제3절 외국의 지방소비세 사례분석 (152)
• 제4절 분석결과 요약 (193)
• 제5장 지방소비세 제도의 정책 시사점과 개선방향 (205)
• 제1절 지방소비세 제도의 정책 시사점 (205)
• 제2절 지방소비세 제도의 개선방향 (212)
• 제6장 결론 (221)
• 참고문헌 (227)
• 부 록 (240)
• ABSTRACT (246)