지방소득세의 개편에 따른 문제점과 개선방안

Independent tax of local income tax has been positively evaluated in terms of taxation sovereignty expansion that can be ensured the essence of local autonomy, the uniformity of tax policy issues, tax competition issues between local governments, taxpayer of tax cooperation cost of increasing problem, there is also a negative side, such as tax administrative burden of the problem of local governments, the necessary development of countermeasures is a reality for this. Therefore, in this study, we consider the taxation system and the current state of the local income tax, by examining the tax type of local income tax of major countries, presents a problem with independent tax of local income tax, presents the following improvements is. First, for the sake of consistency of national policies established from tax policy aspects, it is necessary to apply differently for each tax authority application of tax reduction according to the first policy objectives. Also, in order to prevent tax competition of local governments, it is necessary to migrate the current rate system constant rate. And to minimize the cost of cooperation taxpayer, first, it should be available integrated information system for the current local tax (weTax) maximally. Second, local income tax administrative aspects is converted independently taxes, and to understand the added work, a result of the estimated the added personnel, was approximately 1,500. Therefore, local tax agent resources reinforcement is required. In addition, there is a need to develop a local tax of duties education program in accordance with the transition to an independent tax form local income tax. Then, it is necessary to enhance the cooperation and tax information. Third, from the viewpoint of the adjustment of the taxation rights between the Regional Council and the basic vehicle of organizations, there is a need to co-tax of the local income tax. As a result, the borough is to ensure the taxation rights of local income tax, such as taxation rights of the so as to have fairness and at the same time efforts for the improvement and tax revenue increase of financial independence of the Autonomous Region of the other basic governments This is because promising.