광역 체납징수를 위한 지방세조합 설립 방안

With society's growing interest in the fair society, there is a demand to strengthen the collection management of high-income delinquent taxpayers to address fairness in taxation. The amount of delinquency on payments of local taxes has increased every year, with 40,812 habitual high-income delinquent taxpayers and 1.66 trillion won in arrears accounting for nearly half of the total amount of arrears as of end of year 2018. Current tax arrears management is focused on arreras in general, and has limitations in the management of habitual high-income delinquents. Moreover, as evasion of local tax becomes increasingly sophisticated, there is a need to improve the effectiveness of the current tax debt collection system. In this study, a recommendation is made to establish a local tax association on the basis of the cooperation of local governments, with an aim to enhance the functions of the tax debt collection system. In addition, the study considers relevant legal issues, such as the legal status and authority of local tax association. The method of creating a collection organization through an association requires complementary measures in the legislature as it can cause problems of among various powers in the current local administrative law system in the debt collection process. In addition, the system needs to be readjusted in various ways so that local tax association can function the same as the local governments in order to increase the effectiveness of the debt collection through the cooperation among local governments. The recent discussion of the legalization of the local tax association can be evaluated as the first step in resolving the problems of the current tax debt collection system that has been under discussion, and the local tax association is expected to contribute to the expansion of local autonomy and local finances in the future as a cooperative body representing local governments.