지방세 비과세·감면 제도의 실태분석과 개선과제

This study was started with the purpose of analyzing the operation status of local tax exemption and reduction and presenting improvement plans. To this end, the amount of local tax exemption and local tax reduction were compared and the local tax expenditure report was reviewed. And the subjects of local tax exemption and reduction were analyzed and the provisions on the basis for local tax reduction were confirmed. As a result of the analysis, it is necessary to expand local tax revenue and promote the convenience of taxpayers by strengthening the management of local tax exemption and reduction. First, the amount of local tax exemption is higher than the amount of local tax reduction and the scale is increasing very much. It is necessary to generate detailed statistical data related to local tax exemption and strictly manage local tax exemption. Second, The local tax expenditure report system should be reorganized into a local tax expenditure budget method to lay the foundation for pre and post management of local tax exemptions and reductions. In detail, the subject of preparing the local tax expenditure report should be dualized and the performance and estimated amount for the three years should be prepared. Third, it is necessary to move on to revitalize local tax reduction based on local government ordinances and to reduce local tax reduction under the law. Fourth, in order to increase the convenience of taxpayers, the provisions for local tax reduction remaining in the Restriction of Special Taxation Act should be transferred to the Restriction of Special Local Tax Act.