지방세 비과세･감면의 일몰기준 도입에 관한 연구

On 26th February 2010 the National Assembly passed the Local Tax Exemption Limit Act, which will be implemented from 1st January 2011 and establish the legal basis for the abolition of the Tax-Reduction Permit Rule and the local tax expenditure budget system. Facing the increase in the autonomy of local governments due to this abolition of the Tax-Reduction Permit Rule, the device to secure accountability and fiscal soundness of local governments will need to be prepared. This study tries to set the standards on local tax exemption․reduction which can be used by the local governments when they are to cut the local tax for themselves. But the generalization of the standards is limited because the targets of tax cut are various and the interests of the local governments are differentiated. Therefore this study has the nature of experimental research.