임대용 차량의 취득세 및 자동차세 과세 개선방안

[Purpose] This study investigates the problem of exhausting tax competition among local governments for local taxes (acquisition tax and automobile tax) on leased or rented cars through the race of lowering the purchase rate of local governments bonds, which should be bought for car registration in each local government, and suggests how to rationally revise tax laws to impose those taxes on leased or rented cars. [Methodology] This study adopts both literature review and economic analysis methodologies. [Findings] For that purpose, first, the place for tax payment of acquisition tax should be defined as the address of individual car users or the region of corporations’ headquarters. Furthermore, the place for tax payment of automobile tax should be enacted in the same way as acquisition tax. Second, local governments to excessively lower the purchase rate of car-registration related bonds should be granted much lower issue limit for whole local government bonds Finally, those governments should be assigned much smaller amount of local subsidy tax from the central government. [Implications] This study is expected to provide policy implications to contribute to further revisions of local tax laws.