지방재정확충을 위한 국세와 지방세의 세원조정 방안에 관한 연구：지방소득세, 지방소비세, 재산세를 중심으로

Local autonomy in Korea became full-fledged by the opening of the local council in 1991 and the direct election of local government heads in 1995, and the era of local autonomy reached the 8th civilian election. However, the allocation of office work (duty of work, expenses for performing work) and financial resource allocation to establish local autonomy are not properly involved. With the introduction of local consumption tax and local income tax in 2010, efforts have been made to adjust national and local taxes in order to expand taxable sovereignty of local governments. However, unlike national taxes, local taxes have several characteristic principles. That is, universality, stability, extensibility, burden, locality, and profitability. In adjusting the tax items of national and local taxes, these local taxes should be considered as the principle of local taxes. Therefore, this study is the suitability of local tax principles for local consumption tax, local income tax, and property tax among the local taxes that have been discussed in recent prior studies and administrative agencies in Korea. By checking the availability, we would like to suggest a tax adjustment plan for national and local taxes. As a result of the analysis, property tax was excellent in burden, profitability, and settlement, and local income tax was excellent in extensibility, stability and settlement. The local consumption tax was found to be excellent in generality, stability, yield, and fertility. Based on these analysis results, it is suggested that the function and role of the current property tax need to be normalized in the process of tax adjustment of national and local taxes, as well as the need for an approach to strengthen the elements and characteristics of the principle of return to local income tax and local consumption tax.