課稅自主權의 範圍와 擴大에 관한 硏究

다국어 초록 (Multilingual Abstract)

This thesis intends to enhance the taxing power of local government. For this goal, the extent of this research is limited in the area of the theories, the relevant laws, the present situations on the taxing power, financial power and autonomous power of local government.
Some methods are investigated and suggested to enhance the practical use of the right to determine tax rate, which is endowed to the local government. And this thesis also examines the method to magnify the taxing power of local government, considering the legal limitations of the right to determine tax item, which is not endowed to the local government yet and so on.
This thesis is mainly composed of five parts as follows: in the first part the purpose the research methods and the further discussional direction of this thesis are subscribed:
In the second part, the taxing power of local government is studied: that is to say, the theories and the laws related to the autonomy of local government, the financial and taxing power of local government are examined. it also examined various debates related to the principle of "tax must be based on law":
In the third part, the present situation of the taxing power of local government in foreign countries(Japan, United States and France) is studied;
In the fourth part, the extent and limit of the power of enactment of ordinance to the present local taxes are examined and the right to determine tax item, the right to determine tax rate, the right to determine tax base and the right to determine reduction and exemption are examined;
In the fifth part, the method to magnify the taxing power of local government is studied and the method to enhance the practical use of the arbitrable tax-rate system are suggested. And the method of introducing the tax which is not provided by law is investigated. It is considered the method to magnify the right to determine the tax base. the right to determine the tax reduction and exemption. And it suggested the method to transfer the right to determine the tax base of aquisition tax and registration tax from central government to local government.
The method to enhance the practical use of the arbitrable tax-rate system and the right to determine the tax reduction and exemption are also suggested. From this thesis on the taxing power of local government, it is concluded as follows:
First of all, the legal status of the ordinance should be reestablished as the one equivalent to the law. The legal status of local ordinance is inferior to the law, but the local ordinance should be understood as a legal concept analogous to the law, and thus, its status be reestablished since it has a democratic legitimacy and validity. The local ordinance is also constitutionally supported as well. It has been pointed out that the constitutionally secured range of the local ordinance is not esteemed during the law-making. The basis derives from the fact that the legal status of the local ordinance is not mandate but quasi-law. The alternatives for expanding the range of local ordinances are proposed that the saving clause in the fifteenth section and the saving clause in the ninth section of the Local Autonomy Act should be deleted. And, the third section, first sub-section in the Local Tax Act should be clearly amended by deleting it again. And the system of judicial review on the local ordinance should be taken by the Constitutional Court:
Second, the taxing power of the right to determine tax rate, the right to determine tax base exempt, and the right to determine tax item are endowed to the local government to quite a degree. However the negative attitude of governor of the local government caused by the worry over tax revolt, the lack of understanding of local government on local taxation system, and the lack of inducement to increase the yield of taxes keep the most endowed rights for taxation from being properly used by local government: Third, considering the increasing effect of tax revenue, it is better to promote the practical use of existing taxing power of local government than expand the taxing power of local government by establishing new tax item. In other words, the promotion of the practical use of the arbitrable tax-rate system, which is a part of the right to determine tax rate among the existing taxing power of local government, is more effective to increase the tax revenue. Even if the tax which is not provided by law is introduced, tax sources are limited. Because the taxation of local government is not permitted to impose taxes on the same items with the national tax:
Fourth, as a result, it is important to endow the right to determine magnify the taxing power of local government. But it is more important to promote the practical use of the right to determine tax rate, arbitrable tax-rate system, by introducing incentive system on local taxation.

목차 (Table of Contents)

• 목차
• 第1章 序論 = 1
• 第1節 硏究目的 = 1
• 第2節 硏究範圍 및 硏究方法 = 5
• I. 硏究範圍 = 5
• II. 硏究方法 = 7
• 第2章 課稅自主權 法理 = 9
• 第1節 地方自治權 = 9
• I. 地方自治權의 意義 = 9
• II. 地方自治權의 性貿 = 11
• 第2節 自治財政權 = 13
• I. 自治財政權의 意義 = 13
• II. 自治財政權의 性貿 = 15
• 第3節 課稅自主權 = 16
• I. 課稅自主權理論의 意義 = 16
• II. 課稅自主權理論의 性貿 = 18
• 1. 學說 = 18
• 2. 判例 = 21
• 3. 結語 = 25
• 第4節 課稅自主權法理에 대한 檢討 = 26
• 第3章 外國의 地方稅制度와 課稅自主權 = 31
• 第1節 硏究對象國 選定理由 = 31
• 第2節 日本 = 32
• I. 地方分權과 課稅自主權 = 32
• II. 地方稅法의 意義와 地方稅條例主義 = 33
• III. 課稅自主權의 範圍 = 35
• 1. 槪 要 = 35
• 2. 稅目決定權 = 37
• 3. 稅率決定權 = 38
• IV. 評價 = 41
• 第3節 美國 = 42
• I. 政府間 財政支援制度 = 42
• 1. 聯邦政府의 豫算情報提供 = 42
• 2. 財政支援方注 = 43
• II. 美國의 地方稅制度의 變遷과 財政危機 = 44
• 1. 州 및 地方稅制의 變化趨勢 및 展望 = 44
• 2. 地方政府의 租稅抵抗 및 財政危機 = 47
• III. 地方政府의 課稅自主權 = 54
• 1. 州 및 地方政府의 課稅自主權 = 54
• 2. 地方政府의 稅目 및 稅率決定權 = 56
• 3. 稅目 및 稅率決定權 行使時 考盧對象 = 64
• IV. 評價 = 69
• 1. 美國의 地方稅制의 特徵 = 69
• 2. 現行 附加價値稅의 現況과 間題點 = 70
• 3. 消費稅의 地方稅目으로의 轉換 = 72
• 4. 觀光稅 및 特別消費稅의 新設 = 73
• 第4節 프랑스 = 73
• I. 프랑스의 國稅와 地方稅 = 73
• II. 地方自治團體의 稅目決定權과 稅率決定權 = 75
• 1. 槪 要 = 75
• 2. 直接稅 = 76
• 3. 間接稅 = 77
• III. 評價 = 81
• 第4章 現行地方稅法上 課稅自主權의 範園와 限界 = 83
• 第1節 租稅法律主義와 地方稅條例主義 = 83
• I. 租稅法律主義의 意義와 根據 = 83
• II. 租稅法律主義의 內容과 地方稅條例 = 85
• 1. 課稅要伴法定主義와 地方稅條例 = 85
• 2. 課稅要件明確主義와 地方稅條例 = 87
• 3. 租稅法令不遡及의 原則과 地方稅條例 = 89
• 4. 嚴格解釋의 原則과 地方稅條例 = 95
• 5. 合法性의 原則과 地方稅條例 = 99
• III. 地方稅 條例主義 = 100
• 第2節 稅目決定權 = 102
• I. 稅目決定權의 限界 = 102
• II. 國稅의 地方移讓과 共同課種 = 103
• III. 法定外 稅制度의 設漏 = 104
• 1. 法定外 稅制度의 意義 = 104
• 2. 法走外 稅制度의 設置典否 = 105
• 3. 結語 = 106
• 第3節 稅率決走權 = 107
• I. 限界稅率規定에 의한 稅率減額權 = 107
• 1. 根據와 立法趣旨 = 107
• 2. 稅宰滅額權의 範圍와 限界 = 108
• II. 稅率調整決定權 = 112
• 1. 根據와 立法趣旨 = 112
• 2. 稅率調整決定條例의 範圍와 限界 = 113
• 3. 稅率調整決定權 = 116
• III. 稅率適用對象地城 決定權 = 121
• 1. 根據와 立法趣旨 = 121
• 2. 稅率適用對象地城 決定權의 範圍와 限界 = 122
• 3. 稅率適用對象地城 決定權 = 123
• 第4節 課稅標準決定權 = 123
• I. 課稅標準決定權의 根據 = 123
• II. 課稅標準決定權의 範圍와 限界 = 124
• 1. 取得稅 = 124
• 2. 登錄稅 = 125
• 3. 綜合土地稅 = 126
• 4. 財産稅 = 127
• 5. 共同施設稅 = 127
• 6. 都市計劃稅 = 128
• III. 謙稅標準決定權과 課稅自主權 = 128
• 第5節 稅額滅兎權 = 128
• I. 地方稅의 課稅兎除, 不均一課稅, 一部課稅의 根據 = 128
• II. 稅額城兎權의 範圍와 限界 = 130
• 1. 課稅免除 = 130
• 2. 不均一課程 = 133
• 3. 收益등으로 인한 不均一課稅 및 一部課稅 = 134
• III. 稅額滅兎權과 課稅自主權 = 135
• 第6節 納期 및 賦課·徵收權 = 137
• I. 納期와 賦課·徵收權의 關係 = 137
• II. 納期決定權 = 138
• 1. 根據 = 138
• 2. 納期決定權 = 138
• III. 賦課·徵收決定權 = 139
• 1. 根據 = 139
• 2. 賦課·徵收節次決定權 = 140
• IV. 그 밖의 課稅自主權 = 142
• 1. 根據 = 142
• 2. 申告義務事項의 決定權 = 142
• 3. 廣城· 基礎自治團慢間의 財源調整과 徵收交付金 交付와 條例 = 144
• 第5章 課稅自主權의 擴大 = 149
• 第1節 槪要 = 149
• 第2節 地方稅 條例制走權의 範圍擴大 = 151
• I. 地方稅條例制主義로 轉換의 必要性 = 151
• 1. 憲法 第117條 第1項의 意味 = 151
• 2. 委任立法으로서의 限界 = 151
• 3. 準法律的 地位로서의 地方稅條例 = 152
• II. 條例準法律說에 입각한 立法改卷善 = 154
• 1. 立法改善의 必要住 = 154
• 2. 地方自治法 第15條 但書條項의 削除 = 155
• 3. 地方自治法 第9條 第2項 但書條項 削除 = 158
• 4. 地方稅法 第3條 第1項의 改正 = 160
• 5. 其他 改正對象 法律條項 = 161
• III. 條例의 司法審査主體 變更 = 162
• 第3節 稅目決定權 擴大 = 164
• I. 槪要 = 164
• II. 法定外 稅制度의 設置 = 165
• III. 新稅目의 創設 = 166
• 1. 新稅目創設時 考盧對象 = 166
• 2. 自治團慢別 希望 課稅對象 = 168
• 3. 消費稅制의 導入 = 169
• 第4節 稅率決定權 擴大 = 170
• I. 彈力稅率의 適用可能 稅目 = 170
• II. 彈力稅率 適用上 考盧對象 = 171
• III. 彈力稅率制度 活用 = 172
• 第5節 課稅標準 決定權·稅額減兎權 擴大 = 173
• I. 課稅標準決定權 = 173
• II. 稅額滅兎權 = 175
• 第6章 結論 = 176
• 泰考文獻 = 182
• ABSTRACT = 192