지역문화발전을 위한 지방자치단체의 재정 확충 방안과 문제점

The legislative principle of the local government’s financial expansion for local culture development can be summarized as follows. First, it is suggested to utilize part of the indirect tax resources or create a new tax (‘cultural tax’) as a measure for expanding the culture and arts promotion fund at the central government unit. In the former case, it is reasonable to extend the funds of the fund through taxation income to the general account budget or to the local taxation office because it is not appropriate for the nature of the funds managed through special accounts. In the latter case, the method of introduction should be the method of adjusting the tax base, standard and tax rate of the existing indirect tax. It is worth considering to use culture tax as a financial resource to support the promotion of culture and arts and the regional financial disparities related to the project if some of the existing indirect taxes are adjusted or the tax requirements of existing indirect taxes are modified. have. Second, the Local Cultural Promotion Act should be revised to expand the resources so that various policy efforts on the scope of the fund can be reflected to expand the fund of the local culture promotion fund. In addition, it is necessary to strengthen the participation and consultation process of the regional cultural foundation in the process of policy decision on the use of resources in supporting the project for the promotion of local culture by the method of comprehensive grants. The expansion of local taxation targets such as the expansion of the tax levy or the expansion of the local culture promotion fund through the establishment of local cultural taxes can not be an appropriate measure due to the nature of the tax resistance and the fund. Rather, It is more appropriate to utilize it as an adjustment resource to resolve the financial gap. Finally, when a special charge is made for the funding of the Cultural Promotion Arts Fund and the Local Cultural Promotion Fund, it should be regarded as a special contribution for financial purposes. Therefore, it is important to meet the requirements for collective efficiency and accountability. In addition, if a special deductible is introduced, if an additional indirect tax is introduced and an attempt is made to secure additional resources through adjustment of the taxable amount, it is necessary to fully consider the situation in which the overall tax and quasi-tax burden can be transferred to the final consumer.