지역균형발전 특구 조세지원제도의 문제점과 개선방안

The purpose of this study is to review the problems and to suggest improvement plans for the current tax incentive system applied to the special zones as a method of moving people from densely populated cities to lightly populated areas for balanced regional development. First, there is a problem that the current tax incentives for special zones are applied only to individuals and corporations doing business. For balanced regional development, both individuals and companies with consumption power should be dispersed in various areas. So it should be considered that individuals with spending power are also eligible for the incentives even if they are not doing business. Second, the current system is limited to supporting specific industries or specific purposes, and there are no sufficient measures to provide tax incentives to promote additional activities of the specific industries or purposes. Therefore, it is necessary to prepare follow-up policies such as improving the education system added to the industries for tax incentives. Third, the level of the current tax support system is not radical enough to induce dramatic population movement. A strong policy should be in place, such as providing tax exemption to taxpayers after a certain period of time as deferred tax if they have acted in accordance with the purpose of the policy for a designated period. Fourth, the special zone can have a new function of the test bed to implement certain tax policies that have not been introduced so far and to check the effectiveness of policies. It is expected that this study can propose a desirable direction in designing the tax incentive system for special zones to ensure effective balanced regional development.