지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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This paper intends to propose the strategies that enhance the taxation power of Local government. For this goal it is researched and studied the theories, the connected laws and the present situations on taxation power. And it is proposed to enhance the taxation power of local government in motor fuel tax. This paper is mainely comprised with three parts as follows. In the first part, the taxation power of local government : that is to say, the theories and laws related to taxation power of local government are examined. In the second part, the legal aspect and present situations of taxation power of local government are examined : the right to determine tax item, the right to determine tax rate, the right to determine tax base, and the right to determine reduction and exemption are examined. In the third part, The situation of motor fuel tax is examined. And it is proposed the strategies to enhance the taxation power of local government : Taxation System of motor fuel tax is conversed to piggy-back system from shared tax system. And the tax rating is changed to lump sum tax rate from proportional tax rate.
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