지방소득․소비세 도입효과에 관한 연구

The plans to strengthen the fiscal power of local governments are closely related with the transfer of revenue resources of central government to local governments, the expansion of taxation autonomy of local governments, the rationalizing of intergovernmental transfer systems and so on. The chief aim of this paper is to seek to transfer revenue resources centered upon central government to local governments, and to suggest an alternative securing the expansibility of local tax system. Concretely, it is the main aim to analyse the effect of enforcing an independent local consumption tax and a local income tax with graded or uniform rates at the same time, and to make an alternative plan to introduce the local consumption and income taxes on the basis of the results. Empirical results show that the local consumption and income taxes should be introduced through broad agreement or consent between related sectors, reflecting the effects of the new systems on intergovernmental transfer systems, the efforts of reducing the gap of tax revenues among local governments, ect, so the new tax systems can expected results. What appropriate to be tax bases of the independent local consumption tax are, on the one hand, retail, food and lodging services which show even distributions among regions, and on the other hand, the entrance acts at a specific place(include the using of related facilities or goods) and the food acts. And it is recommended that local income tax be introduced through applying uniform rates than graded rates, which leads to increase the effectiveness of the new tax system.