지방세 징세비용에 대한 분석 및 평가

In recent years, there has been a growing interest in local income taxation administration, which is paying attention to the collecting costs. However, there has been a variety of measures to reduce the tax levy on the national tax. Nevertheless, there is no study on the measurement of taxation costs for local taxes. Therefore, the purpose of this study is to estimate the levy on local taxes. For this purpose, the tax levy was analyzed on the whole taxation of local tax.
The estimation results of the taxation cost of this study are as follows. First, the taxation costs of local taxpayers are 568.7 billion won nationwide, which is 19.29% of the total, while the Gyeonggi Province accounted for 15.22% of 86.5 billion won.
Sejong City has the lowest level at 1.7 billion won. Second, the taxation cost estimated by the general public officials performing the local tax administration affairs is estimated to be KRW 335.6 billion at the national level, with KRW 578.7 billion at 17.24% and KRW 541.7 billion at 16.14% It is assumed that 50% of the personnel of municipal municipalities in counties, counties, districts, and provinces carry out tax administration duties.
This study provides a policy implication suggesting the estimation result of the local tax collecting costs in the situation where the public interest in decentralization of local finance is high.