지방교육재정수요 변화에 따른 지방교육세의 재설계

Current local education tax makes the efficient distribution of local public resources difficult since its item and rates are predetermined irrespective of demand for local education finance of their jurisdictions. Increasing demand for welfare and financial crisis of local governments are contrasted with decreasing demand for local education coupled with increasing local education tax revenues. This kind of contrast makes it necessary for local governments to adjust local education tax revenues according to their needs. This research suggests that local governments have one construct tax item (local income tax for ‘normal’ local governments and property tax for ‘special’ local governments) and have the authority to change rates of construct items of local tax every year depending upon the demand for local education finances of their jurisdictions. Two new concepts ‘demand premium’ and ‘policy premium’ are introduced to allow them discretion to change tax rates according to local education finances.