지방자치단체의 과세자주권 확대를 위한 법적 연구 ―일본의 지방세조례주의 제도와의 비교법적 검토를 중심으로―

It has been 30 years since the local government system began in Korea. In the meantime, some local governments have attempted to promote taxable sovereignty by discovering new tax sources in consideration of the characteristics and environment of the local government. However, such efforts have not led to an actual taxation system. The reason is that it is impossible for local governments to enact and tax local taxes as ordinances of local governments due to constitutional No taxation without law. However, taxable sovereignty is one of the important powers that local governments must have in the local autonomy system. Local autonomy without taxable sovereignty is difficult to say as actual local autonomy. Meanwhile, it is also mentioned in Korea that Japan, which has a similar legal system to Korea, has introduced principle of local tax ordinance. This study aims to examine how Korea and Japan have similar constitutional No taxation without law and local tax legal systems, and what kind of legislation is needed in Korea that requires principle of local tax ordinance in the future. First, look at the contents of No taxation without law in both countries and principle of local tax ordinance. The provisions of the Framework Act on Local Taxes in Korea and the provisions of the Local Tax Act in Japan are compared to the reasons why local governments are unable principle of local tax ordinance in Korea. As an improvement plan, legislation should be prepared to enable principle of local tax ordinance in related laws within the local tax legal system. In this respect, there is a reason to look at the Japanese legal system. Just because Japan introduces principle of local tax ordinance, it does not mean that Korea must also introduce principle of local tax ordinance. For example, even if principle of local tax ordinance such as Japan is introduced in Korea, local governments may be passive in implementing the system in consideration of the political situation and public opinion. According to previous discussions in Korea, despite the need for principle of local tax ordinance, there was a limit to the expansion of taxable sovereignty of local governments because the current legislation was in an unacceptable form. The important thing is that the principle of local tax ordinance is not used even though it is within the legal system, and the legal system is different because it is not available in the first place despite the need for such a system. The suggestion of this study is whether the lack of such a system is consistent with the original purpose of local autonomy, even though local governments seek to promote taxable sovereignty through principle of local tax ordinance. Considering these things, it hopes that this study will be used as a reference in discussing the expansion of taxable sovereignty of local governments in Korea and looking at Japan's principle of local tax ordinance.