지방소비세의 정상화 방안에 관한 연구

This study is interested in the increase of the local consumption tax which is one of the ways to increases the fiscal decentralization. With such an expansion of the national tax, VAT, to local consumption, the fiscal decentralization is strengthening, but there is a problem that local consumption tax is losing the character of the local tax. Therefore, this study focuses on making the local consumption tax closer the local tax. The problems with the current local consumption tax are that the distribution indicator of the local consumption tax is weighted by the type of local government, and that the Seoul metropolitan area creates a fund to alleviate the imbalance in tax revenues. In order to solve these problems, this study proposed dividing current local consumption tax into a new local consumption tax and a balanced regional development fund. In addition, the weight of the allocation indicator of the local consumption tax and the sustainability of coexistent local development fund are removed from the current local consumption tax system to make it closer local tax. Next, the paper proposed that a balanced regional development fund is operated by dividing it into the special account for the balanced national development transferred to local affairs, loan management account, and fiscal resources to ease tax imbalances. In order to make it closer local tax, this study suggested removing the weight of allocation indicator of local consumption and making not only the Seoul metropolitan area but also in non-Seoul metropolitan areas appear the balanced regional development fund. It also analyzed whether the proposals of this study were feasible in practice under the current local financial system in Korea.