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지방행정연구
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논문

알림

지방자치 관련분야의 지식교류를 위하여 자치행정, 지방재정ㆍ세제, 지역개발분야의 수준 있는 연구 논문들을 기고 받아 발간합니다.

분류
지방행정연구 제10권 제4호 통권 38호 1996.2
구분
특별논문

국세와 지방세의 합리적인 조정방안

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발행일
1996.2
제10권 제4호
통권
38호
다운로드
국세와 지방세의 합리적인 조정방안download

The question of the proper fiscal balance between central and local governments is especially important in the transitional economies. Demand for decentralization is strong throughout the world. But the benefits of fiscal decentralization are not as obvious as the standard theory of intergovernmenal fiscal relations suggests, and there are serious drawbacks that should be considered in designing country specific decentralization program.
This paper reviews some theoretical arguments about the assignment of specified taxing powers among the levels of government. Under the present Korean fiscal environment, especially the big fiscal disparity among regions, we recommend the sharing model rather than the assigment model to Korea. Specifically, the best sources of local government sharing revenue are the individual income tax and the aggregate land tax. Getting more functionally decentralized, we could expand the tax sharing pool with the value added tax(VAT).