지방소비세의 배분기준에 따른 지역간 세수추이 분석

Local consumption and income taxes were introduced in 2010 as a resulted in insistence must be to facilitate of fiscal decentralization and strengthen of local government's financial power. Particularly, local consumption tax(LCT) is composed of five percent of value added tax possessed by central government. The LCT is allocated by a scale of "final consumption expenditure of household" among sixteen metropolitan cities and provinces. The purpose of this paper is to contribute in restructuring the allocation criteria of LCT in the future throughout analyzing how impact on sixteen metropolitan cities and provinces when applied five allocation criterion(①final consumption expenditure of household, ② population, ③ local income tax revenue per caper, ④ GRDP per caper, ⑤ labor force participation rate) of the LCT. The result of analyzing is not contribute for fiscal equalization among 16 regions as four allocation criterion(①,②,③,④) with the exception of "labor force participation rate(⑤)". Finally speaking, the innovation in allocation criteria of LCT should be focus on reducing the gap of LCT revenue among regions.