한국과 일본의 지방교부세 제도 비교연구: 현행 지방교부세법을 중심으로

The local allocation tax system in Korea and Japan not only has the identical term but also has the similar characteristics. Moreover, it is used in terms of correcting the disequilibrium in horizontal and vertical public finance. Korea`s local allocation tax system had similar developing process like Japan`s. However,although it shows more differences in terms of structure and content, there are few studies which analyzed the two by comparing the system based on the local allocation tax law. From the objective of the system, Korea and Japan share different views. In Korea, the focus is on ‘financial support’by transferring the budget from the central government to local governments. In contrast, Japan stresses the independency of local parties through decentralization. In this case, the cost of transferred public finance is assessed based on the local allocation tax law, and the management of allocation tax is also conducted to meet the objective·function·characteristic of the local allocation tax law. In these terms of local allocation tax system, local allocation tax law shows much difference between Korea and Japan. When calculating the local allocation tax, it is externally assessed based on the difference between demand and supply in standard finance. However, it shows great differences when assessed internally. Such differences include items measured, measuring units, standard tax rates, new allocation tax system,formula in total calculation, formula in calculating distribution quantity and etc. By comparing and analyzing these differences largely in micro and macro ways,one can derive a preferable suggestion towards local allocation tax system that can be useful in both Korea and Japan.