지방소비세 확충 및 불합리한 세수배분방식의 개선방안

This study aims to come up with an effective way of expanding the local consumption tax as a measure against the increasing fiscal demand on the one hand, and improving unreasonable operations of it on the other. To this end, we set up some alternatives for increasing the local consumption tax and making its operations better, and analysed their ripple effects. From this we drew the following policy implications: first, the current complicated dual system of the local consumption tax should be integrated into one, and for realistic acceptability of it, the expanding of the local consumption tax must also be made. Second, if this is not possible, measures should be taken to reestablish related rules in order to regard the part to make up for a fall in the local share tax allocated in city and country caused by cutting the acquisition tax rate in 2013 as the local consumption tax of those areas. Also, similar measures must be taken about the part to compensate for a decrease in the local education grants. Third, a plan that raises the size of the local consumption tax by increasing the tax rate from 11% to 16% in 2015, should be pushed ahead because the part of the local consumption tax introduced in 2014 cannot be seen the increase in the local tax revenue purely.