천재지변 등에 대한지방세 분야 지원의 내실화 방안

Large-scale natural disasters have been frequently occurred due to environmental changes caused by global warming, and unexpected disasters such as earthquakes and spread of avian influenza are showing signs of normalization. The fundamental prevention of such natural disasters and the establishment of an effective restoration system against them must be the national tasks that the central government and local governments have to work together on. The importance of this paper is that it is a pioneering research that analyzes the reality of the support of the local taxation sector in the case of natural disasters in Korea and suggests ways to improve the related policies based on it. In order to supplement and improve the methods of supporting for victims of disasters by local taxation system, I Suggest that it is necessary to establish comprehensive and systematic disaster preparedness system, simplify support method, set clear support standards, establish the conditions for activation of support methods using local assembly councils, secure a barrier for ineffective and disgruntled support, and strength the linkages between one-stop services and local taxation support for disaster-affected residents. I also pointed out that the effectiveness of each measure should be checked in advance so that these proposals can be linked to implementation and that the relevant legal system should be maintained together.