우리나라 지방세 감면제도 개선에 관한 연구

Korea has enforced local tax exemption and reduction system based on local tax law, special tax treatment control law, and reduction ordinance by local government. Among three of them, local tax reduction by local tax treatment ordinance is closely related to the operation of local government centered - local tax because it fits into with the spirit of local autonomy. For local tax exemption and reduction system to support solid establishment of local government, it is required to encourage local tax reduction by making use of reduction ordinance by local government, at the same time decreasing tax reduction by other laws. This study suggests the following measures to be taken in order to extensively implement local tax reduction based on special tax treatment control law as well as to operate it efficiently. Firstly, in the systematic perspectives, the intensified establishment of reduction ordinance by local government should be guaranteed. At same time, a definite from should be taken so as to make a rational operation of local tax exemption and reduction system by setting local tax expenditure budget as early as possible. Secondly, in the legislative perspectives, the way to enact local tax treatment control law should be improved. Meanwhile, the formation also should be reorganized. In addition, tax reduction regulations, which follow the current tendency of the times, should be added. Finally, in the operation perspective, tax reduction should be rationally implemented by developing the system which calculates the scale of local tax reduction.