지방세 분야 성과평가제도 재정립 방안:서울시 지방세 세정업무평가 제도를 중심으로

The evaluation of local tax affairs was included in the government joint evaluation item in the past, but is currently excluded from the government joint evaluation, so comprehensive business evaluation is not being conducted. Local tax business evaluation is mainly conducted for the purpose of increasing tax revenue. In general, evaluation is focused on operation, but in the local tax field, it is established as a self-evaluation as a method of evaluating the contribution to achieving revenue goals. For this reason, it seems that an evaluation system centered on collection performance was established because achieving the revenue goal is more important than the evaluation of the work itself. Tax assessment in the local tax sector has the following problems. First, there was low clarity on the necessity and basis for business evaluation. Although it was newly established after the IMF financial crisis and has a long history, it is necessary to clarify the basis for operation as the legal and institutional basis for business operation is not clear. Transparency and objectivity in business evaluation were not guaranteed. Additional efforts are required, such as objectification of indicators, exclusion of double measurement of indicators, and verification of indicators by third parties, for fair and transparent evaluation of business evaluation. Third, the reflux function was weak through business evaluation. Considering that the administrative system of local tax administration has not changed significantly and the business processing method has not been dramatically improved despite changes in the times, it is necessary to prepare a feedback and sharing system for business improvement through business evaluation. Fourth, there was a limit to the compensation system according to business evaluation. The evaluation of the local tax sector aims to achieve the collection goal through budget support, but there is a limit to achieving the goal within the current dual collection system only by strengthening the compensation system under the current local tax collection system. As a result of this study, it is considered desirable to switch to a business evaluation system for local tax delegation work in the long run. The social and administrative environments have changed significantly before and after COVID-19, so it is necessary to operate a system suitable for these changes in the tax environment. The structural manpower structure and promotion congestion problem of local tax offices, which have been continuously raised, has not been improved for 25 years, which is hindering the vitality of the tax organization. As the MZ generation has recently entered the public office, the local tax sector is also facing changes due to the recruitment of new personnel. It is necessary to improve the efficiency of administration and the quality of local tax services through local tax performance evaluation and re-establishment of a compensation system in line with the time of the new local tax manpower reorganization.