지방세제의 변화와 기초자치단체의 재정력 강화방안 -지방소비세의 도입(안)을 중심으로 -

In 2009. 9. the Government decided introduction of local consumption tax and local income tax from 2010. I think that to transfer part of national tax to local tax produces change of local tax system and financial. The introduction of local consumption tax bring about disparity in financial resources of local governments. Because the local consumption tax introduces tax revenue of Wide-area local governments. Therefore finances of Fundamental Local Governments do not change. In consequence to reinforce of financial power in fundamental local governments, the provinces are solved to finances disparity among fundamental local governments that financial grant-in-aid makes use of tax revenues of local consumption tax. And the special city and metropolitan cities bring disparity among autonomous districts to settlement in adjustment grant. The introduction of local consumption tax bring to considerable change in local tax system, I think that this tax is important to reinforce finance of local governments. And introduction of this tax makes balance of income tax, consumption tax, and property tax in local tax system. Also local governments can devise stabilization of local tax revenue.