지방소비세 도입의 법적 문제점

• 영문명: A Study on the Legal Problems related to Introduction of Local Consumption Tax
• 발행기관: 경희법학연구소
• 저자명: 김두형(Kim, Doo-Hyung)
• 간행물 정보: 『경희법학』제45권 제1호, 247~277쪽, 전체 31쪽
• 주제분류: 법학 > 민법
• 파일형태: PDF
• 발행일자: 2010.03.30

영문 초록

To practice local decentralization and national balance development of new Government, the Government has adopted “Local Consumption Tax” to transfer a part of VAT to Local Tax. Nations which have high the financial independence of local Government impose mostly consumption tax such as local tax. The nations are Japan, Germany, U.S. and Canada. Local Consumption Tax to increase the proportion of VAT as a percentage of local tax introduced by the regional distribution. The fundamental purpose of the introduction of local tax revenues through expanding local financial autonomy of local governments is to strengthen the financial responsibility. Moreover, the background due to the reorganization of the property tax reduction shared tax by the local financial condition has deteriorated to consider is to support local finance. The most important meaning of the introduction of local consumption tax will be had the practical foundation for local governments. However, the current tax system has a lot of problems. VAT is coupled to the local tax is not suitable as a local tax. Because local government is not a tax decision. For goods imported to the local governments do not bear the expense, so it is logical to exempt from taxation. According to the local tax law, tax office or the customs is responsible to charge and collect Local Consumption tax. Thus, the specifics of the tax liability established, appeal procedures, distribution systems dislocated in the existing legal structure, legal purposes is unreasonable. Furthermore, great local governments allocated a portion of the tax based on a reasonable basis to be paid to fundamental local governments. Moreover the current tax law must improve provisions connected to introduction of the Local Consumption Tax.

목차

l. 머리말

ll. 지방소비세 도입의 배경과 법적 구조

lll. 일본의 지방소비세 구조와 문제점

lV. 지방소비세 도입의 법적 문제점

V. 맺음말

키워드

지방소비세 부가가치세 지방재정 공동세 재정자립 세원 지방분권 local consumption tax VAT local finance tax base sharing financial autonomy source of taxation local decentralization.