지방소비세의 합리적 도입방안에 관한 연구

It can be quite worthwhile to introduce local consumption tax considering its expansibility and stability for improving the fragile financial conditions of local governments. The introduction of local consumption tax, however, has been delayed because of the opposition of the Ministry of Finance and Economy, the limitation of the previous researches that do not get over the boundary of the intergovernmental transfer system, tarnishing the nature of the consumption tax, and so on. This study shows theoretically and empirically that it is possible of establishing the mixed type of local consumption tax which improves the weak financial power of local governments, reduces the financial gap between regions, and preserves the nature of the consumption tax, while grants the local governments the right to decide the tax rates(a power of establishing tax items).