세원배분이론의 적용을 통한 주세의 지방세 이양 연구

This study was conducted with the aim of exploring strategies for transferring the liquor tax, currently a national tax, to a local tax through application of tax base allocation theory. To achieve this objective, methods such as literature review, data analysis, and expert consultations were employed. The results of the study indicate that among the four alternatives for the transfer method—separate taxation, overlapping taxation, pure shared taxation, and comprehensive shared taxation—the pure shared taxation method is the most suitable. Regarding approaches to determining the allocation scale of resources, three types were identified: a fixed percentage of national tax, discretionary decisions, and reimbursement of approved expenditures. The analysis concluded that the fixed percentage of national tax method is the most appropriate. For the allocation scale of resources, two alternatives were considered: 100% of the liquor tax and 40% corresponding to the regional autonomous account of the Special Account for Balanced Regional Development. The study found that allocating 40% of the liquor tax to the regional autonomous account is the most suitable option. In terms of approaches to apportioning tax revenue, four alternatives were analyzed: the origin principle, formula-based transfers, cost reimbursement, and discretionary transfers. The origin principle was determined to be the most appropriate. When considering tax apportionment principles, it was found that applying the destination principle of taxation is preferable to the origin principle. As proxy variables for applying the destination principle, three variables were analyzed: private final consumption expenditure, household final consumption expenditure, and sales from restaurants and bars. The analysis concluded that using sales from restaurants and bars as the basis for apportionment is more desirable. Regarding the taxing authority, three alternatives were considered: metropolitan government tax, basic local government tax, and a combination of special metropolitan city tax and city/county tax. The study concluded that assigning the tax to metropolitan governments is the most appropriate option. Since the liquor tax, currently a national tax, is subject to the education tax, transferring it to a local tax could result in a reduction of education tax revenue. As an alternative to offset this reduction, the study proposes utilizing the local education tax. For the proposed alternatives in this study to be realized, amendments to the "Framework Act on National Taxes and Local Taxes Adjustment," the "Special Act on Decentralization and Balanced Regional Development," and the "Local Tax Act" are necessary. This study proposes specific amendments to these laws.