신설 지방소비세 및 지방소득세의 구조와 과세자율권과의 관계에 대한 연구

For years, the need of introduction of local consumption tax has issued to increase independent revenues in local government. Finally, local consumption tax was introduced in 2010. It is expected to contribute to improve the insufficient local finance. The 5% of VAT is going to distribute by type of local consumption tax from 2010. In addition to, the VAT is scheduled to distribute more to local consumption tax through three years' preparatory period. Current inhabitants tax according to their income was introduced with changing to local income tax in name only. This paper researched a relationship between the structure of local consumptionㆍincome tax and the tax autonomy. The result of the study says that it would be desirable to select the distribute method of tax revenues in the view point of securing the sources of local consumption tax only, But it would be local tax in name only without the tax autonomy. Therefore, in order to settle the real local consumptionㆍincome tax which the tax autonomy is given to local government and to amplify the sources of the local tax, efforts of searching for various methods such as the overlapping method, distribute method and various local tax sources need to be perform.