지방세의 신세원 개발을 통한 세수증대 방안

Establishment of self-government financial right consists in self-regulation and responsibility. Therefore, residents have the spirit of self-government that they solve their problem with expensive of themselves and right understand about considerably difficult taxation theoretically and technically. Also, a local autonomous entity need to go with effort to ensure financial resources when an expansion of social indirect capital that the key point of local economy development and improvement of local environment are formed by residents' need. In these points, developing of new tax sources has important meaning not only on financial point that possible local autonomous entity's additional revenue but also self-government point that local autonomous entity can establish independent tax items by deciding of residents.