지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
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연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
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The purpose of this study is to examine the redesigning process and the effects of the local residence tax reform in 2006. Transferring tax-base to lower governments was a key subject in the process of fiscal decentralization. Income tax base is shared among 3-level governments. Reducing ear-marked grants from central government, fiscal needs of lower governments was increased. Government offset the loss through the change of income tax rate among 3-level governments. The tax rate structure of local income tax was changed from progressive to uniform rate. The results of this study is as follows. Transferring tax base to lower level governments resulted in increasing local tax revenue and the tax revenue ratio of the local expenditure. Especially, the most of the increment belonged to the prefecture-level authorities. Taking the flat rate, regional inequality of the revenue of local residence tax was reduced. It means that relation between the tax burden of residents and expenditure is tightened. We expect that local accountability will be strengthened. It requires further to checkup the introduction of uniform rate as a way for transferring tax base and reducing the revenue disparity of local income tax among authorities in Korea. Discussing the redesign of local income tax, we can go for guidance to the operation system of counterpart in Japan.
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참고문헌 (20)
참고문헌 신청
1. [학술지(정기간행물)] - 이재은 / 2009 / 주민세 소득할의 차등적 비례세화의 방향과 과제 / 한국지방재정논집 14 (1) : 123 ~ 171
2. [학술지(정기간행물)] - 이정만 / 2008 / 일본 삼위일체개혁의 추진과정과 성과 / 한국행정학보 42 (1) : 383 ~ 405
3. [보고서] - 이현우 / 2008 / 일본 삼위일체개혁의 적용가능성과 한계에 관한 연구
4. [보고서] - 장교식 / 2007 / 일본의 지방재정제도 개혁
5. [단행본] - 藤田武夫 / 1976 / 現代日本地方財政史(上) / 日本評論社
2. [학술지(정기간행물)] - 이정만 / 2008 / 일본 삼위일체개혁의 추진과정과 성과 / 한국행정학보 42 (1) : 383 ~ 405
3. [보고서] - 이현우 / 2008 / 일본 삼위일체개혁의 적용가능성과 한계에 관한 연구
4. [보고서] - 장교식 / 2007 / 일본의 지방재정제도 개혁
5. [단행본] - 藤田武夫 / 1976 / 現代日本地方財政史(上) / 日本評論社
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UCI(KEPA) : I410-ECN-0101-2018-032-001837497