지방소비세의 소비지수 기준 개선 방안 연구

This study explores improvement measures for the allocation indicators of local consumption tax, focusing on the limitations of the currently used private final consumption expenditure index. The existing index includes items unrelated to overseas consumption or consumption within the region, which contradicts the principles of consumption-based taxation. To address these issues, the study proposes two alternatives: region-specific private final consumption expenditure and credit card usage data. The region-specific private final consumption expenditure index excludes overseas consumption and emphasizes items likely to reflect local consumption, providing a more accurate measure of actual regional consumption. Credit card usage data offer the advantage of reflecting real-time consumption trends with detailed consumer data. The study analyzes fiscal changes for each local government under the proposed alternatives and evaluates their suitability based on principles of consumption taxation and equity. The analysis shows that the region-specific private final consumption expenditure index aligns well with the principles of consumption-based taxation while also ensuring interregional equity. However, the introduction of new allocation indicators may cause fiscal reductions for some local governments, raising concerns about equity. To address these concerns, supplementary financial adjustment mechanisms by the central government are recommended. This study is significant as it presents practical and concrete alternatives to enhance the principles of consumption-based taxation and minimize the negative effects of reallocating local consumption tax indicators.