韓國地方交付稅制度에 關한 硏究

다국어 초록 (Multilingual Abstract)

Today, it is a global common trend for every nation that some financial resources depending on the state occupy a large part in local financial income and the degree has increased as time passes. It is one of the evident characteristics met by current local finance and had not been in the 19th century of the free competition era.
Especially, according as the national economy of Korea has been toward positive urbanization, that invites unbalanced regional gap which the administrative demand concentrates in urban area setting aside population and finance. It is a fact that most of medium and small sized cities and counties with the exception of large cities are in the state not to supply expenditures with their own financial resources required for administrative demand.
Though a organization lacks in financial capacity in terms of administrative demand, it must not either neglect its administrative services needed by inhabitants or leave a gap in basic administrative demand directly connected with their lives. So it's an essential task for current local finance to let a certain institution exist, that makes every organization able to elevate his quality of administration on a certain level from the nat'l viewpoint by controlling two contrary desires; reduction of economic regional gap and equalization of administrative weight how far the purpose may be. To this end Korea adopts the local share tax system. With her economic growth and development, the national expectation desire goes on expanding and consequently financial demands for community dev't and people's welfare goes same way, while Korean local finance involves some barriers; limited and originally weak local tax resources, inflexible structure of tax resources and limited expansion due to preponderance to and distribution in large cities by tax resources. In that sense, the importance of local share tax one of resources for local financial control, cannot be too stressed than any time.
The thesis puts its main focus on presentation of problems and their settlements in the local share tax system in practical terms.
The local share tax law resurrected in 1982 limits the legal rate of share to 13.27% of the national tax. The writer would like to attempt a comparative analysis between the local share tax system of Korea and that of Japan. Among those which comprise the system the following problems and settlements are especially dealt in the thesis; whether the share rate of 13.27% is proper or not; ressonable calculation of local share tax by share rate fixed; grant trend of local share tax; non-introduction to side share tax system examination of calculation of local share tax; shortage of organization and personnel responsible for after care.
Based on such analysis, the followings will be suggested as improvements in the Korean local share tax system.
1) upward control of legal share rate
2) imprevement of calculating method of the tax
3) reasonal investment of local share tax
4) introduction to the side share tax system
5) examination of the tax and introduction to after care system
6) reinforcement of organization and personnels taking full charge of the system
However, designed for controlling the financial resources, the local share tax has several immanent limits.
First, in deciding the volumn of local share tax local autonomous body itself shall not be involved.
That is the difference between the local share tax and the general local tax. Besides, comparing with resources of independent tax, the former do not have autonomy.
Second, if there's a rise or a fall in national tax, automatically is the share tax cut by such trend.
Third, not like the local tax, the local share tax is not composed of such financial resources secured by autonomous body itself.
In that sense, there lies a difficulty for people to get such an acknowledgement that the local share tax is burdened by people's income and therefore the tax must be payed by themselves
In conclusion, it is essential to recognize the above problems and limits in the local share tax and to devise some ways reducing the amount of the tax in terms of autonomous operation of local finance.
Consequently, most efforts will have to be made in developing proble original resources of tax based on maintenance of proper level of local share tax for reasonable functional distribution and on its efficient and effective management of it.

목차 (Table of Contents)

• 목차
• I. 序論 = 5
• 1. 硏究의 目的 = 5
• 2. 硏究의 範圍 및 方法 = 6
• II. 地方交付稅制度의 槪念 및 性格 = 8
• 1. 地方交付稅制度의 槪念 = 8
• 2. 地方交付稅制度의 沿革 = 8
• 3. 地方交付稅의 性格 = 11
• 4. 地方交付稅의 機能 = 12
• 5. 地方交付稅의 經濟的 效果 = 14
• III. 韓國地方交付稅制度의 運營實態 = 16
• 1. 地方交付稅의 總額과 種類 = 16
• 1) 地方交付稅의 總額의 決定 = 16
• 2) 地方交付稅의 種類 = 16
• 2. 地方交付稅의 算定 = 18
• 1) 普通交付稅의 算定 = 18
• 2) 特別交付稅의 算定 = 41
• 3) 別途增額交付金의 算定 = 43
• 3. 地方交付稅의 配定 = 43
• 1) 普通交付稅의 配定 = 43
• 2) 特別交付稅의 配定 = 44
• 3) 別達增額交付金의 配定 = 44
• 4. 地方交付稅의 規模 및 地方財政上의 地位 = 45
• IV. 韓國地方交付稅制度의 問題點 및 改善方案 = 48
• 1. 地方交付稅制度의 問題點 = 48
• 1) 地方交付稅의 낮은 法定交付率 = 48
• 2) 普通交付稅算定方法의 合理化 問題 = 52
• 3) 地方交付稅의 補助金化 傾向 = 61
• 4) 逆交付稅 制度의 未導入 = 63
• 5) 地方交付稅의 檢査 및 事後救濟制度의 未導入 = 63
• 6) 專擔機構 및 人力의 不足 = 64
• 2. 地方交付稅制度의 改善方案 = 69
• 1) 地方交付稅 法定交付率의 調整 = 69
• 2) 地方交付稅 算定方法의 改善 = 74
• 3) 地方交付稅의 合理的 配分 = 75
• 4) 逆交付稅 制度의 導入 = 77
• 5) 地方交付稅의 檢査 및 事後救濟制度의 導入 = 78
• 6) 專擔機構 및 人力의 補强 = 79
• V. 結論 = 80
• ※參考文獻 = 83
• ABSTRACT = 85