지방자치 뒷받침을 위한 지방세제 정비 방안에 관한 연구 - 주민세 기능의 강화를 중심으로 -

The effectiveness in local autonomy could be secured through substantializing the local self-government at the local unit as a actual living space of the residents. Perfect positioning of local self-government is expected to energize the local community by revitalizing the collaboration and communication among community members and to contribute to solve the social problems such as the low birth rate, the elderly alienation etc. In order to facilitate the promotion of local self-government, it is important for the cooperation and participation of citizen and it should be made a establishment of a sound financial base that can raise the necessary funds stably stable. Our essay present the funding framework for supporting local self-government(village autonomy) by separating the short term, the medium term and long term. As a Short-term measures, we propose the expenditure budgeting method that it raise the current equal division in Resident tax than present level and allocate its revenues to the local self-government(village autonomy) preferentially. As a Medium-term measures, we propose the method that we amend the Local Tax Act and establish the “local self-government support-minute special” system within the current Resident tax system, and it imposes this tax on local self-government district only as a higher tax rate than the standard rate in excess of Resident tax. As a long-term measures, we propose to abolish the current Resident tax and to propose the creation Resident autonomy tax(tentatively named) that metropolitan and primary local governments impose tax on two items of equal and differential division and divide its tax revenue by percentage and use the distribution share for the local self-government (village autonomy). Long-term measures mean to create the Resident autonomy tax(tentatively named) as the form of an object tax. Of course, in order to achieve the above measures, It needs to check the anticipated side-effects and to review the maintenance of the legal system by listening faithfully to the opinions of the relevant sectors.