탄력세율 활용이 보통교부세에 미치는 영향 = The Effect of the Elastic Tax Rate on the Ordinary Local Shared Tax

다국어 초록 (Multilingual Abstract)

This paper is tying to analyze the effect of the elastic tax rate on the ordinary local shared tax. The ordinary shared tax is the gap between the reference amount of financial demand and the reference amount of financial revenue. And the reference amount of financial revenue consists of the basic revenue, the amended revenue, and the self-effort revenue. A tax rate increase on some of tax items have the elastic tax rate can affect the amended revenue and the self-effort revenue. In the case of the regional resources facilities tax and the residence part in the resident tax, the increase of tax rate brings the change of the amended revenue and the self-effort revenue in estimating the ordinary local shared tax. And the tax rate of the regional resources facilities tax is changeable in the range of -50% to 50% of standard tax rate but that of the resident part in the resident tax is flexible within the 10 thousand won. The results of the analysis show that if the individual local government raises tax rate tax of tax items have the elastic tax rate, the amended revenue increases and the reference amount of financial revenue. It makes the ordinary shared tax decrease. By the way, the increase of tax rate on the regional resources facilities tax and the residence part in the resident tax gives rise to the decrease of the self-effort revenue. In this case, the decrease of the reference amount of financial revenue by the decrease of the self-effort revenue is likely to be greater than the increase of the reference amount of financial revenue by the increase of the amended revenue. It means that the ordinary shared tax increases because of the increase of the tax rate on the regional resources facilities tax and the residence part in the resident tax.

참고문헌 (Reference)

1 박완규, "지방교부세제도의 개선방안 연구- 재원 및 인센티브제도를 중심으로-" 한국지방행정연구원 21 (21): 3-27, 2007

2 최병호, "자치단체의 자체재원 확충 노력이 보통교부세 교부액에 미치는 영향에 관한 실증분석" 한국지방정부학회 16 (16): 335-357, 2013

3 김필헌, "보통교부세 산정방식에 관한 연구" 한국지방세연구원 2014

4 이현선, "교부세제 하의 지방세추계모형 고찰 및개선방안 연구" 한국지방재정학회 11 (11): 137-174, 2006