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자료유형
학술저널
저자정보
저널정보
한국지방재정학회 한국지방재정논집 한국지방재정논집 제14권 제1호
발행연도
2009.4
수록면
123 - 171 (49page)

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Korean local governments cannot effectively carry out their functions with an adequate level of fiscal autonomy. It is due to the highly centralized allocation of tax-base, which compels local governments to depend heavily on transfer payments from the central government. Local governments share only 20% of the total tax revenue. The Korean local tax system is dependent upon a variety of property-related taxes which account for 55% of the local tax revenue. Thus the urgent task of local tax reform is to enhance the revenue-raising capacity of the local governments. Hence the necessity for the introduction of the local income and consumption tax as a measure for re-allocating tax revenue. This paper focuses on the way of transforming the income-based inhabitant tax into the proportional local income tax with differential tax rates by regions. The present income-based inhabitant tax is surcharged on national income tax and corporation tax respectively with a proportional tax rate of 10%. But the tax base is not income in itself but the amounts of the two national taxes, which have the progressive tax rates. It means that the income-base inhabitant tax is, in fact, progressive one which intensifies the inequality of tax revenue among local governments. This paper suggests the proportional local income tax with differential rates by regions, the tax base of which is not the amounts of national taxes but the same tax base of the two national taxes. The suggested tax rates as a result of simulation are as followings: 2.5% for Seoul metropolitan area including Gyeonggi, Incheon; 5% for the other five metropolitan governments; and 7% for the rest of eight Do(province)-level regions. The new local income tax would be very effective to alleviate fiscal inequalities among local governments. For example, the revenue of personal income-based inhabitant tax in the Seoul metropolitan area accounts for 73% of the total amount, while the revenue of the new local personal income tax in the same area accounts only for 46.1% of the total. The ratio of local corporation income tax in the same area declines from 76.3% to 51.8%. Because the inequality of local income tax is expected to be lessened a lot owing to the differentiated tax rates, I argue that it is inevitable to replace the income-based inhabitant tax by the proportional local income tax with differential tax rates by regions, in order to improve the revenue-raising ability of local governments and to enhance the degree of local autonomy with decentralized intergovernmental fiscal relations.

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