지방세 과세제도 개편논의의 평가

This study reviews the government’s revision plan of local taxes, and suggests political proposals for future legislation discussions. First, expanding taxable objects of the local resources and facilities tax should be equipped with logic responses against the government’s opposition about the decrease in fiscal revenues. Second, expanding taxable objects of the acquisition tax and the local resources and facilities tax on energy plants should be equipped with fine tuning on electricity pricing system to minimize economic side effects. Third, the short-term revision plans for the leisure tax scheme, which explands its taxable objects to aleatory behaviors - casinos, the sports toto and lotteries, should be equipped with elaborate logic responses against opposed allegations to the scheme to examine its feasibility and possibility. Finally, imposing the property tax on additional construction machines should be further policy consideration on the government’s aids for small constuction firms. This study is expected to contribute to giving meaningful policy implications, which can be referred in future lawmaking process, as it investigates legislation discussion of reinforcing local taxes, which should be requisitely examined for rationalizing the local tax system and improving the local finance, focusing on urgent expanding plans of taxable objects.