창업과 지역경제 활성화를 위한 지방세 감면제도 개선 방안

This study examined the status of the start-up SMEs and start-up venture SMEs and analyzed the problems and improvement plans of the local tax reduction system for start-ups. First, the current local tax reduction system has the effect of lowering the entry barrier by reducing the acquisition tax, property tax, and registration license tax that the entrepreneur must pay in the early stage of the establishment. However, it is unclear whether the effect will continue to activate the startup. Therefore, it is necessary to review the effectiveness of the current local tax reduction system and to have a business support system through evaluation after tax support, not just tax reduction. Second, the local tax reduction system for start-ups can impede the revitalization of the local economy in that it can make the local government's financial independence worse. Therefore, in order to lay the foundation for autonomous decentralization and balanced development through expansion of local finances, local governments should set up businesses that are appropriate for business support for each region, so that they can be linked to the activation by attracting companies by region. Based on this study, it is expected that a tax support system that can achieve both the goals of start-up and revitalization of the local economy will be established in the future.