지방세제의 개편 연혁과 미래지향 틀 구축 방향

In this study, I divide the change of the local tax system in Korea into the period of inception and maintenance(1949-1961), the period of settlement(1962-2004), the period of searching for reform and development(since 2005), and summarize the contents and implications of the local tax reform for each period. Also, I mentioned the distortion of local finances due to the nominal local tax, the incompleteness of the local tax system, the continuation of the operation of the local tax system deviating from the changed conditions, and the restrictions on the tax autonomy of the local governments as the challenges facing the current local tax system. For the development of the local tax system, it is necessary to improve the irrational elements of the current local tax system and to build a new local tax system to cope with future changes. As for the former, I propose to rationalize the operating system of the Local Consumption Tax, to improve the automobile tax for driving, and to improve the operation of the local tax system related to real estate. As for the latter, it is necessary to prepare the framework of the Mainstay Tax, to strengthen the local taxation sovereignty, to develop a new taxation logic and search for a target-oriented tax system, and to establish the framework of a future-oriented local tax. The significance of this study lies in that it examines the history of the local tax system in Korea and, in connection with it, seeks the improvement plan and future development direction of the current local tax system.