섹터 매핑 기법을 적용한 효율적인 FTL 알고리듬 설계

유태현(Tae-Hyun Yoon),김광수(Kwang-Soo Kim),황선영(Sun-Young Hwang) 한국통신학회 2009 한국통신학회논문지 Vol.34 No.12B

필수수급 달성수준을 고려한 전력시스템 Resilience 확보개념에 대한 연구

유태현(Tae-Hyun Yoo),김창수(Chang-Soo Kim),조기선(Ki-Seon Cho) 대한전기학회 2021 대한전기학회 학술대회 논문집 Vol.2021 No.7

로봇의 궤적데이터를 이용한 오도메트리 식별

유태현(Tae Hyeon Yu),조성진(Sungjin Cho) 대한전기학회 2024 대한전기학회 학술대회 논문집 Vol.2024 No.7

지방특별소비세 도입의 필요성과 합리적 세수배분 방안 연구

유태현(Tae Hyun Yoo),한재명(Jae Myung Han) 한국지방재정학회 2006 한국지방재정논집 Vol.11 No.2

지속 가능한 대안적 지방세입 체계의 모색

유태현 ( Tae Hyun Yoo ) 민주사회정책연구원 2014 민주사회와 정책연구 Vol.26 No.-

Recently, local governments are experiencing the sudden changes in environments:that is, worsening the financial conditions by the secular stagnation,contracting the local tax bases, expanding the financial burdens according tothe increased demand of welfare, increasing the local government debts etc. To cope with these changes in environments, it is necessary that local governmentshave to establish the financial management system of autonomy and responsibilityby expanding local taxes and to strengthen theirs tax autonomy. This essay is to propose a practical alternative to establish the sustainable systemin local finance based upon the independent revenue. To expand the independent revenue of the local governments, it is requiredto increase the scale of the local tax revenue through several measures as such:first, to invigorate the tax sharing system to expand the local tax base, to includesimilar sources as an object of taxation and to improve the irrationalityin the financial management system of local government; second, it is requiredfor introducing the taxes other than imposed by laws in order to strengthentax autonomy, using actively the local tax at its disposal, reducing the non-taxableexemptions in local tax system and considering its preservation countermeasuresetc.; third, it is required to reestablish the basic items of taxationin local government. To expand effectively the independent revenue of the local governments, the measures to increase the local tax revenue directly as well as the means of supplementation to improve the financial conditions in local government should be devised. In these context, it is required for building the financial managementsystem of local government which is considering for taxpayer, reinforcingthe protection means of taxpayers’ rights and interests, revising the local taxlaw rationally etc.

지방세 비과세ㆍ감면제도의 당면과제와 개선방안

유태현 ( Yoo Tae Hyun ) 한국지방세학회 2015 지방세논집 Vol.2 No.1

지방세 비과세ㆍ감면액은 지방세목 가운데 세수가 가장 큰 취득세의 그것을 크게 능가하고 있다. 이에 따라 지방세 비과세ㆍ감면은 가뜩이나 열악한 지방자치단체의 재정여건을 더욱 어렵게 만드는 원인이 되고 있다. 지방세 비과세ㆍ감면의 축소와 향후 합리적 운영을 위해서는 다음과 같은 방향의 개선이 요구된다. 첫째, 지방세 비과세의 합리적 관리 틀 정립, 지방세 비과세의 전면평가 주기 설정, 최저한세제도의 도입 등을 통해 지방세 비과세 항목의 점진적 감면 전환을 추진해야 한다. 둘째, 국가에 의한 감면은 줄이고 지방자치단체에 의한 자율 감면 확대를 위해 지방세 감면 총량제의 대상을 현행 지방자치단체 조례 이외에 지방세특례제한법, 조세특례제한법까지 확대하는 방안을 검토할 필요가 있다. 셋째, 지방세 감면 일몰제를 엄격하게 시행하고, 감면 항목의 성과를 객관적으로 파악하는 사후평가 시스템을 강화하는 조치가 이루어져야 한다. 넷째, 사회경제 환경 변화를 반영한 감면을 시행하는 한편, 감면 유형별 차등적 감면기준을 적용하여 지방세 감면을 관리하고 장기 감면 등을 지양해야 한다. 다섯째, 목적세적 세목에 대한 지방세 감면 불허, 조세특례제한법에 의한 지방세 감면의 지방세특례제한법 이관 등을 통해 불합리한 지방세 비과세·감면 운영을 개선해야 한다. 이런 조치와 함께 지방세 비과세·감면에 따른 지방세입 감소를 보전하는 대책을 마련해야 한다. 나아가 지방세 비과세ㆍ감면제도의 합리적 운영을 위해 지방세 비과세ㆍ감면과 지방세지출예산제도를 연계하고, 지방자치단체 입장을 우선적으로 반영할 수 있는 운영 틀을 구축해야 할 것이다. The scale of exemption and reduction in Local tax have significantly exceeded that of acquisition tax which appears the The largest tax revenue in local tax items. And the exemption and reduction system in Local Tax has become a cause that makes the already poor financial situation of local governments more difficult. For the cut and rational management of the exemption and reduction system in Local Tax, it is needed improvements in the following way. Firstly, It should promote a gradual transition of the local tax-free items, through the construction of rational management framework for exemption in the local tax system, front evaluation cycle setting of local tax reduction, the introduction of tax threshold etc. Secondly, to reduce the reduction by central government and expand the voluntary reduction by local authorities, there is a need to review the plan to expand the targets of the local tax reduction regulation for total amount into Local Tax Exemption Control Act and Special tax treatment control law in addition to the current local government ordinance. Thirdly, it should be enforced strictly the Sunset system in Local tax exemption and be taken the measures to strengthen the post-evaluation system to identify objectively the performance of exemption items. Fourthly, it should be managed the local tax exemption and should be avoided for long-term exemption by applying differential standards for reduction types of exemption, while it should be enforced The reductions that reflects the changes in socio-economical environment. Fifthly, it needs to improve the local tax exemption and reduction operations through the ban of local tax exemption in earmarked tax items, the transfer local tax exemption by Local Tax Exemption Control Act to Local Tax Exemption Control Act etc. With these measures, it needs to work out measures to conserve local revenue decreased in accordance with the local tax exemption and reduction, Furthermore, it needs to link the local tax exemption and reduction with local tax expenditure budget system for the rational managements of local tax exemption and reduction system, and it should be constructed the operating frameworks of local tax system that can be preferentially reflected the positions of local authorities.

신세원 발굴을 통한 지방세입 확충방안 연구

유태현 ( Tae Hyun Yoo ) 한국재정정책학회 2015 재정정책논집 Vol.17 No.2

The existing system of local finance is connected to local tax systems and various Local Fiscal Adjustment Systems. And we find new sources of taxation(NST) and impose tax on them, the result is only to increase partly the local tax revenue. even if we impose tax on NST and expand the local tax revenue, actual tax revenues of local authorities is increased only partly because of the reduction in local subsidy etc. To improve these situations, It requires Institutional arrangements in order that local authorities can work more actively on finding NST within the framework of Local Subsidy System. In this essay, NST is classified into two types: the first case is NST through reforming the Local Tax Act and the second case is NST through Utilization or supplementation of the Local Tax Act and regulation. As concrete policy alternatives, this essay proposes that we should build evaluation criteria according to Appendix 6 No. 7 of the Enforcement Regulations in local subsidy act and grant incentive program for the former; that we should amend Appendix 6 No. 5 of the Enforcement Regulations in local subsidy act and grant incentive program for the latter. And this essay confirms that these attempts promote to find NST and to expand the local tax revenue. Also, It is necessary for us to ensure internal stability of the related institutions and to operate ‘TF for strengthening local tax basis’(tentatively named), for activation of finding NST.

부동산에 대한 취득세 세율체계 정비방안 연구

유태현 ( Tae-hyun Yoo ) 한국재정정책학회 2020 재정정책논집 Vol.22 No.2

Acquisition tax was first introduced in the Local Tax Act enacted in 1948, and since then, it has been a centural role in local taxation. The current acquisition tax was created in 2011 through the integration of the existing acquisition tax and the Registration tax for acquisition. Since 2014, the method of lowering the acquisition tax through the reduction has been changed to the acquisition tax rate reduction, and the rate system of acquisition tax on housing rate has been reorganized from the proportional tax rate to the total progressive tax rate. The structure of the full progressive tax rate of the acquisition tax for housing has revealed a problem that causes a threshold effect in housing transactions. Since 2020, government has implemented the measures to adjust the acquisition tax rate applied to paid transactions to be charged in proportion to the acquisition price, in the case of house that are more than 600 million won to 900 million won or less. These measures aimed at reducing the concentration of transactions in the tax rate fluctuation section and improving the equity of the acquisition tax burden among taxpayers due to housing transactions. However, despite this adjustment, the threshold effect still exists. In this study, I propose a method of applying a differential progressive or proportional tax rate to the housing to improve the threshold effect of the full progressive taxation method on housing, and compare the advantages and disadvantages of each. As a result, I emphasize that the proportional tax rate is a more realistic approach, considering the nature of the acquisition tax and the coherence with other taxation target of acquisition tax that follow the proportional tax rate.

주택분 재산세 부담 불형평성 개선방안에 관한 연구 -서울특별시 사례를 중심으로-

유태현 ( Tae Hyun Yoo ),한재명 ( Jae Myung Han ) 한국재정정책학회 2009 재정정책논집 Vol.11 No.2

Since the reform of real estate taxation in 2005, it has been brought about that the tax burdens on owners of expensive houses rose. Accordingly, some local autonomous entities in Seoul and Gyeonggi-do carried out the measure that reduced property tax burdens on their citizens by lowering the house property tax rates through township ordinance revisions. As a result, the inequity of the property tax burdens among the houses located in local autonomous entities which applied the elastic tax rates or not is occurring. It is even came out that tax burdens on houses at the same local autonomous entity are different according to whether the declared values of houses have skyrocketed or not. To settle these problems, we should take measures that are as follows: the short-period raising of the upper limit of tax burden, levying the property tax on houses taking the fluctuations of their declared values into consideration, the revising of the provision of a equivalent at the previous year of the property tax on the house, and the introduction of rational imposition standards on a new house.

지방교부세제도(地方交付稅制度) 의 개선(改善)에 관한 연구(硏究)

유태현(Tae Hyun Yoo) 한국지방재정학회 1999 한국지방재정논집 Vol.4 No.1