체납지방세채권 및 체납지방세의 압류재산에 대한 압류권의 양도 및 유동화 방안에 관한 연구

Facing the insufficiency of local tax revenue, positive consideration should be given to the securitization of local tax receivables and liens. Adopting a new system to transfer or securitize local tax receivables and liens, relevant provisions in the Civil Act, the Fair Debt Collection Practices Act, and the Asset-Backed Securitization Act should be examined and amended. Proposing the system to transfer local tax receivables and liens, the characters of tax receivables and liens should be understood. Since local tax receivables are monetary claims, they are transferable. However, the transfer is restricted because they are public bonds and the restrictions should be taken into account in securitizing local tax receivables and liens. Securitizing local tax receivables and liens, the rules for the evaluation and pricing of the receivables and liens, the types of the securitization, and the selection of agencies should be established. In addition, the issues related to the contracting-out of collecting taxes and the protection of taxpayers’ rights need to be discussed.