지방소득세 확대 방안 연구: 소득세⋅법인세 일부의 지방소득세 전환을 중심으로

This study proposes how to expand local income tax considering the central government’s fiscal decentralization promotion, and analyzes the effects of local tax or revenue, and fiscal equity for each plan. As a result, it was found that the horizontal sharing taxation of corporate local income tax greatly increased local tax in lower-level local governments and alleviated the local tax imbalance between cities, counties and autonomous districts. However, this measure has side effects such as a deepening of the local revenue imbalance between autonomous districts, the increase in the number of local governments that do not receive ordinary local share tax, and the increase in the total amount of revenue reduction, so it is necessary to respond to them. First, the problem of deepening local revenue inequality among autonomous districts can be resolved by confining the horizontal sharing taxation of corporate local income tax to provinces. Second, lowering the standard subsidy rate for major government subsidy programs targeting existing or new local governments that do not receive ordinary local share tax can alleviate the problem of tax concentration. Third, the total amount of revenue reduction can be greatly reduced by increasing the rate of transfer of municipal taxes to the increase in local income tax in some upper-level local governments, or by allowing a net increase in local finance in the 2nd stage of fiscal decentralization.