지방세 공무원 전문성 및 역량 강화 방안

In 2011, the local tax law was divided into the Local Tax Act, the Local Tax Act, and the Local Tax Exemption Act. From 2017 onwards, the Local Basic Tax Act was divided into the Local Tax Act and the Local Tax Collection Act. As the local tax environment changes rapidly and expertise is being added, it is necessary to discuss how to improve the capacity of the local tax officials in charge of the local tax. In this study, we examine the background of the introduction of the local taxation system and the problems of its operation, and as a solution to these problems, we will consider ways to strengthen the local taxation capacity as a solution to find out the measures to cope with the expertise of the local tax environment. In particular, we will compare the strengths and weaknesses of the local tax system with those of the national tax system and compare the results with those of the local tax system. The purpose of this study is to find out the necessity of strengthening the capacity of the local tax officials by looking at the social needs of professionalism according to changes in the local tax environment. In addition, suggestions for improving the organizational aspects and improving the social environment for enhancing individual’s competence are suggested. In addition, in order to enable the local tax officials to secure the local tax expertise, a mid － to long－term expertise enhancement plan has been suggested to create an external environment that requires local tax expertise and motivate individuals to develop their own capabilities. This study divides the contribution of local tax into organizational and personal aspects, and analyzes the structural problems of current local tax officials and suggests ways to enhance their expertise as an improvement plan.