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과세자주권 확대방안 연구: 탄력세율제 활용의 한계를 중심으로
김홍환 ( Kim Hongwhan ),정순관 ( Chung Soongwan ) 한국거버넌스학회 2018 한국거버넌스학회보 Vol.25 No.2
The purpose of this study is to find ways to expand the autonomous right to tax of local governments. To do this, we grasped the types of the autonomous right to tax, the permissible scope, and actual conditions of the rights. The Autonomous right to tax can be divided into decision of tax items, tax rates and standard of assessments. In the Korean Constitution, tax items and tax rate are decided by law. Therefore, in principle, there is no guarantee the rights of tax items and tax rates. In addition, since the taxation standard is determined in advance by various laws, the determination of the standard of assessment is not guaranteed either. This is because it is based on the ratio of self-financing such as local grant taxes, nation subsidies, mediation grants, and the upper autonomy subsidies. In other words, local governments do not have the incentive to expand the local tax rate by utilizing the flexible tax rate system. Policy implications for the autonomous right to tax are proposed in two aspects. First, if the constitutional amendment is not considered, it is a measure to guarantee the right to decide the tax rate using the flexible tax rate system. For this, the local financial structure should be shifted from the dependent resources to the self-funded ones, and the financial transfer system should be operated in accordance with the principles. Second, if the amendment of the Constitution is to be implemented, local tax preference should be adopted in order to allow local autonomy in establishing national tax and local tax.
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