국세와 지방세의 조정에 대한 연구: 부가가치세와 취득세의 교환 방안을 중심으로

This research analyzes the effect of trading acquisition tax, which is a local tax, and an equivalent value-added tax(VAT), which is a national tax, in terms of expansibility, stability, and horizontal equity. This alternative may be expected to lessen the conflict between the central and local governments. The results of the analysis can be summarized as follows. Regarding expansibility, VAT rose by 5.84% every year between 2002 and 2009, but acquisition tax only rose by 1.35%; thus, it can be concluded that VAT has a higher expansibility than acquisition tax. On stability, the coefficient of variation for the rate of increase on acquisition tax was 6.70, while the same coefficient for the rate of increase of VAT was 0.26; therefore, VAT was found to be more stable. To analyze their horizontal equity, we compared between the distribution of the acquisition tax and private final consumption expenditure, based on which VAT is distributed among regions, and between the distribution of the acquisition tax per capita and the private consumption expenditure per capita among large cities and provinces. First, the coefficient of variation for the distribution of private final consumption expenditure was 1.217 in 2009 and 1.210 in 2010, while the number was 1.299 in 2008 and 1.328 in 2009. Second, the distribution of private final consumption expenditure per capita was at 0.158 in 2009 and 0.152 in 2010, while the distribution of acquisition tax per capita was at 0.243 in 2008 and 0.259 in 2009; the private final consumption expenditure per capita had a higher universality than acquisition tax. These results show that VAT is more horizontally equitable than acquisition tax. From this analysis we can see that VAT has a higher expansibility, stability, and horizontal equity than acquisition tax, meaning that VAT is a more suitable type of local tax. Thus, it can be said that trading acquisition tax and VAT is an appropriate alternative.