地方讓與稅制度에 관한 硏究 : -地方讓與稅制度 導入을 中心으로- -Emphasizing the Introduction of the Tax Transfer System- = A Study of the Tax Transfer System

다국어 초록 (Multilingual Abstract)

It is urgently needed to build a stable local finance in facing with the opening era of local autonomy in Korea. But the current local fiance structure is feeble and the gaps of fiscal capacities among local governments are growing. Thus, for working out these problems, many scholars and practitioners suggest some alternatives for the improvement of the local finance system with studying local taxes, non-tax revenues, local borrowing, and intergovernmental fiscal coordination. In particular, the contemporary intergovernmental fiscal coordination, the so-called the national subsidies and the local Shared tax should be improved and progressed. For improvement these current systems, the introduction of Japanese tax transfer system to Korea has been studied. Therefore, reviewing this Japanese system, i.e., the concepts, Characteristics, functions, operation procedures of tax transfer, this paper explores the necessity of the introduction and the availability of possible tax sources for the tax transfer, as well as the operation procedures of the tax transfer system in Korea.