지방소비세의 도입에 관한 연구

다국어 초록 (Multilingual Abstract)

To practice local decentralization and national balance development of new Government, the Ministry of Government Administration and Home Affairs examine "Local Consumption Tax" to transfer a part of VAT to Local Tax.
Nations which have high the financial independence of local Government impose mostly consumption tax as local tax. The nations are Japan, Germany, U.S.A, Canada. The local consumption tax system to introduce this nations can classify tax base separation system and tax base sharing system to tax base distribution.
The former system is that central government and local government divide tax base and the specific government impose the specific tax base to have independent tax authority. U.S.A and some states of Canada adopt this system. The latter system determine tax authority to use jointly central government and local government. Japan, Germany and other states of Canada adopt this system.
If we introduce the Local Consumption Tax, this systems examine merits and demerits and the system which improve the fiscal soundness of our local governments may find. Moreover the current tax law must improve provisions connected to introduction of the Local Consumption Tax.

목차 (Table of Contents)

• Ⅰ. 서
• Ⅱ. 지방세 중 소비관련세제의 현황
• Ⅲ. 주요국의 지방소비세제
• Ⅳ. 지방소비세의 도입방안
• Ⅴ. 결론
• 〈참고문헌〉
• 〈Abstract〉