지방소비세 도입방안에 관한 연구 = A Study on the Local Consumption Tax

다국어 초록 (Multilingual Abstract)

In this study, the plan for introducing frequently-discussed local consumption tax as one of plans for the local revenue expansion was reviewed. Local consumption tax improves a property tax-centric local consumption tax revenue structure, strengthens a connection between the local economic development and local tax revenue expansion, and improves stability and growth of local tax revenue as an advantage. The plan for the introduction of local consumption tax was reviewed focused on a selection of tax base, belonging of tax revenue, and decision of right to tax. The effect of local consumption tax introduction on the local tax sector was examined focused on the local tax revenue expansion effect and local tax revenue equalization effect. As the result of such analysis, the introduction of local consumption tax didn`t cause a considerable unbalance of local tax revenue. On the other hand, through introducing the local consumption tax, the unbalance of local tax revenue was released more than the existing system. Because the introduction of local consumption tax impacted the intergovernmental fiscal co-ordination system such as the local share tax as well as the local tax sector, the reorganization of intergovernmental fiscal co-ordination system must be considered immediately when the local consumption tax is introduced.

참고문헌 (Reference)

1 "천명철 지방소비세제 확충방안에 관한 소고 지방자치단체 소득소비세원 확충방안 「 토론회 서울시립대학교 지방세연구소"

2 "지방재정 연감 각년도 _"

3 "지방소비세 도입에 관한 연구 지방행정연구 한국지방행정연구원 -"

4 "지방소비세 도입방안 한국지방행정연구원 연구보고서 제 권 -" 03-08,

5 "박정수 국세와 지방세의 합리적 조정방안 지방행정연구 한국지방행정연구원"

6 "김정훈 국세와 지방세의 조정방안 한국조세연구원"

7 "김대영 지방세체계의 합리적 조정방안 한국지방행정연구원 연구보고서" 95-12,

8 "국세청 국세통계연보"