지방자치단체의 지방세 정책 역량에 대한 연구

This study is based on the assumption that local tax governance is needed for the overall decision - making of local financial management and financial business beyond the scope of local tax practice focusing on local tax imposition and collection. Specifically, from the viewpoint of fiscal decentralization and organizational capacity, we have sought policy measures to strengthen the local tax capacity of local governments by establishing a governance structure of local tax capacity. Based on the local tax policy capacity model, the findings of the survey on the tax officials in Seoul and Busan Metropolitan city proved the following implications. It is confirmed that the public officials in charge of local taxes negatively perceive the local tax policy capacity of local governments and it is necessary to fundamentally reform the overall local government policy capacity of local governments. It is confirmed that the important step in the local taxation policy in the future is the policy formation stage to find local taxation sources and to negotiate and adjust the tax rates. Based on these diagnoses, we proposed three policy implications for revitalization of local governments. First, it is necessary to expand the function of the local taxation department of local governments from the current local taxation practice(levy and collection) to expanded local tax policy. Second, when planning and operating local government, local tax policy should be considered. Third, it is necessary to revitalize the policy governance centered on local tax.