지방세법상 탄력세율제도의 문제점과 개선방안

In Korea’s local tax law, an elasticity tax rate (ET) is adopted for various tax items such as acquisition tax and property tax. In general, in reality, the fETR is not utilized properly.
In Korea’s local tax law, an ET is adopted for various tax items such as acquisition tax and property tax. In general, in reality, the ET is not used. ET can be broadly divided into cases where the standard tax rate is raised and lowered. Among them, lowering the standard tax rate is a means of realizing tax autonomy, which is the basis of the local autonomy system, and has the duality of being a type of preferential tax treatment. This study aims to examine the current status of the ET system under the local tax law, analyze the legal nature and problems of the ET system that cuts the tax rate.
The ET improvements suggested in this study are as follows. First, it is necessary to be more careful when lowering the tax rate when applying the ET. In other words, when the standard tax rate is reduced in applying the ET system, it is necessary to additionally set certain application requirements by treating it like local tax reduction or exemption according to the ordinance.
Second, it is desirable to refer to the current Local Tax Restriction Act for matters to be added as a requirement for a reduction in the standard tax rate. On the other hand, it cannot be said that the provision of additional requirements for lowering the property tax rate infringes on the essential content of the authority of local governments or infringes on the tax autonomy of local governments.