지방세 완전자치의 법형식에 관한 연구

It is necessary for the central and local governments to achive the full separation of tax bases for the mutual independence of finances of every level of government. This can be called the full decentralization of local taxes from the national taxes. However, in the present status of tax and fiscal decentralization between the national level and the that of local, the central government is preempted and local governments are held the rest part of the total tax bases of the national wide. However, this is difficult to accept in terms of the subsidiary principle in the fiscal sphere. The subsidiary principle is one of the pillar theory to sustain the grassroots democracy. According to this principle, local governments should first be given the power to make decisions about affairs and finances, and the central government should have the secondary position. Next, under the current government and mainstream scholars’ views, the ideal goal of fiscal allocation between national and local governments is to be established on the basis of federalism. This position can be regarded as a breakthrough stance compared to the stance that of in the past 30 years. However, I think it would be desirable to move forward and establish a new distribution scheme of tax bases at zero base