지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
This paper is interested in the effect of the tax cut by the central government on the local revenue. The local revenue comprises local tax, non-tax revenue, general grants, national subsidy. The internal tax affects on general grants, and some of the internal tax like income tax, corporate tax and value added tax have the effect on the local income tax and local consumption tax. The local income tax is 10% of the income tax and corporate tax but the local consumption tax is 5% of the value added tax. And the transportation tax which is not in the internal tax affects on the value added tax. So the transportation tax cut can decrease the local consumption tax and the general grants. There are two problems of the increase of national tax cut and local tax cut. One is the decrease of the local revenue and another is the gap between the time when the local tax decreases and the time when the general grants increase by the increase the local tax cut. The result shows that the local revenue decreased by 103.9 trillion won during five years(2008~2012) because of the tax cut. In detail, the local tax decreased by 12.4 trillion won and the general grants decreased by 27.9 trillion won because of the national tax cut. And the local tax cut made the local tax revenue shrink by 59.6 trillion won. So the tax rate has to be reduced.
목차
Abstract
Ⅰ. 서론
Ⅱ. 지방자치단체 세입 현황
Ⅲ. 감면이 지방자치단체 수입에 미치는 영향
Ⅳ. 요약 및 정책적 제언
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UCI(KEPA) : I410-ECN-0101-2014-309-003200607