지방세 존재의 이유 = Value for Local Tax

다국어 초록 (Multilingual Abstract)

Difficult financial environment encounters both local and national finances. The role of the government for public finance are the allocation of resources ultimately with the market, and to improve the distribution of income and wealth, and stable macro economic management. Therefore, the proper design of the structure of the central and local appropriate sharing is tremendously important. Considering the constantly increasing welfare needs and the Korean economy’s entering a low growth tunnel, the only national economic growth factor available to us, is innovation from the community and local government. Therefore furthermore decentralized tax structure is a very critical task.
The significant financial gap between the greater Seoul and the other local areas is often referred to the rationale for very centralized tax structure. However, back to the basic design of appropriate financial assignment system among level of government is necessary to ensure the accountability of the province. Fostering of public awareness, small government and big society, we emphasize the most important asset of social capital for greater competitiveness through the initiative of the bottom and that is crucial value of the presence of local taxes. Not the central government subsidies to local government, but the truly local taxes should be pivotal source for local government because local government has incentive to be responsible for its residents. We need not a big government, nor small government, but appropriate level of burden as well as not the uniform national tax, but balanced national and local tax are the desirable structure of tax system.