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논문 기본 정보

자료유형
학술저널
저자정보
저널정보
한국지방재정학회 한국지방재정논집 한국지방재정논집 제8권 제1호
발행연도
2003.6
수록면
73 - 101 (29page)

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초록· 키워드

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Local bodies in Korea face both external difficulties called `the restrained and imperfect self-controlling of its own finance`, and internal ones called `no-possession of productive mechanism of public management`. Firstly, the 146 local bodies, 59% of the total basic local bodies(232 kinds in Korea), are in the financial situation not to supply a source of revenue for even the payment of their own employees, and Secondly, we have serious problems, so-called, `Financial imbalance of local bodies` level`(horizontal disparity), and `Financial imbalance between central government and local governments, each other`(vertical disparity). The two aspects can tell the situation of our local autonomy system in Korea. `The local tax exemption and reduction system` is `the special treatments of tax` possessing the policy-function which can relieve a certain taxpayers of tax burden or reduce a certain taxpayer`s burden according to the certain favorable facts. The aim of that system is, firstly, to lead someone to a certain favorable action, or to lead some social resources to a certain field by differentiating the tax-exempted from the taxed. And secondly, to guarantee the system to keep a substantial equity by sacrificing the formal equity. There are many concrete methods in local tax preferential treatment, such as conversion benefits, exemption or reduction(of tax rate), deduction(of income or amount of tax) etc, but tax-exemption and reduction is mainly enumerated as the concrete method in local tax incentive fields. There are 48 kinds in tax-exclusion method, 92 kinds of exemption in local tax law level, 85 kinds of exemption in local bodies tax-exemption ordinance level, and 51 kinds of exemption in tax special treatment & restriction law level in preferential treatments system of local tax. During the period from 1977 to 1999, the average rate of increase in local tax revenue is 20.7%. but the average rate of increase in THE SYSTEM is 27.6%. So we can see the fact that rate of increase of this is greater than that of that. If we analyze the ratio of the size of THE SYSTEM to local tax revenue, the results exist i n the range from a minimum rate 5.78% to a maximum rate 14.37% and the average ratio is nearly 9%. Through the rapid economic growth, we got THE SYSTEM having a diverse kinds and a complicated structure. These problems lead to ① difficulties in managing THE SYSTEM as a whole, ② obscureness in role of basis laws, vagueness in classification criterion and obscure law terms related to THE SYSTEM, and ③ the huge range of supportive fields by enumerating every tax items as possible, as a incentive tax items. Secondly, in fact, there is no room for reflecting the local bodies own voice by its own will within THE SYSTEM. Thirdly. THE SYSTEM is likely to be a `acquired rights` or quasi-fixed rights`. In the long run, if certain taxpayers or tax objects get to be exempted in a opportunity, the mechanism such as, having a temptation to guarantee its position as the exempted, is settled in the end. Fourth, we can pick up `an insufficiency of specialized personnel` and `disarranged administrative course` as the problem THE SYSTEM might get. To improve THE SYSTEM in the future, we need to adopt the following items as desirable approaches. ① The systematic approach to THE LOCAL TAX EXEMPTION AND REDUCTION needed. ② establishment of the self-financing rights of local bodies needed ③ simplification of the structure of THE SYSTEM through the comprehensive rearrangement needed.
#local finance #tax reduction #tax expenditure #tax exemption #tax exclusion

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