지방세 비과세 · 감면과 지방재정 균등화와의 관계 분석

Local tax exemption and reduction is one of the policy instrument, in that a taxpayer can be taken a reduction or exempted from local taxation and it is very similar to a direct subsidy support of the government. As the system, local government should present the precise budget paper of local tax exemption and reduction to the council. The main purpose on local tax exemption and reduction is an expansion of local finance through the balanced local development. This study analyzed what levels the local tax exemption and reduction alleviated the unbalanced local finance. For this analysis, at first, this study investigated on the situation on the tax exemption and reduction. Second, through the DAD skill, this study analyzed the inequality level of tax exemption and reduction, local tax revenue and fiscal capacity index among local governments. Finally the factors and trends of the inequality level were analyzed. As a result of analysis, the inequality level of local tax exemption & reduction was higher than any other index, especially the case of county was notable. This result implies that the reduction-ordinances of many county councils are relatively free and the local tax revenues of many counties are relatively low.