국가와 지방자치단체간의 조세수입권의 분배문제

• 영문명: The Allocation of Taxing Powers between the Korean Central Government and the Local Governments: With a Focus on Local Consumption Tax and Local Income Tax
• 발행기관: 한국세무학회
• 저자명: 박승재(Park, Sung Jae)
• 간행물 정보: 『세무학연구』제27권 제3호, 131~177쪽, 전체 47쪽
• 주제분류: 경제경영 > 회계학
• 파일형태: PDF
• 발행일자: 2010.09.30

국문 초록

우리나라 지방재정의 문제점으로는 지방자치단체들의 중앙 의존성의 심화와 지방세의 가격기능상실, 재정책임성의 약화, 지역경제 활성화와 지방세수의 연계성 부족, 그리고 후진적인 지방재원구조 등을 들 수 있다. 물론, 이러한 문제점에 대한 근본적인 해결방안은 지방의 기능확대에 부응하는 세입분권이다. 그러나 중앙정부 부처 간의 입장이 다르고, 중앙과 지방간의 입장이 다르며, 지방자치단체 상호간에도 이해관계가 서로 달라 원만한 조정방안을 도출하기가 쉽지 않다. 이에 대한 합리성과 효율성의 해석방식도 제각각이다. 결국 이 문제는 헌법이나 법률의 해석을 통해 규범적인 대안을 발견해내는 것에서 해결책을 찾아야 한다. 우리나라 지방자치는 민선 이후 대폭적인 국가기능의 이양에도 불구하고, 세원이양은 거의 전무하였다. 이 점에서 지방재정의 분권은 오히려 퇴보했다고 평가할 수 있다. 총재정규모에 대한 우리나라 지방재정의 위상을 OECD 국가들과 비교해 보더라도, 세출분권 대비 세입분권 수준이 가장 낮은 국가군에 속하고 있다. 따라서 지방세 등 자체수입을 확충하여 세입측면의 분권을 진전시킴으로써 지방자치단체들의 재정책임성을 제고하고 재정운영의 효율성을 개선할 필요가 있다. 이 문제는 결국 국가와 지방자치단체간의 재정 및 조세고권의 분배문제로 귀결된다. 보다 엄밀히 말하면, 국가와 지방자치단체간의 조세수입권의 분배문제가 핵심이 될 것이다.

영문 초록

Problems of local government finance include the deepening of central dependency, loss of pricing function of the local government tax, weakening of financial responsibility of local governments, lacks of interrelation between local economy and local government tax revenue, and inferior structure of local government tax source. Of course the fundamental solution to these problems would be decentralization of tax revenue. However, with differences in political interest among related departments of the central government, between the central government and the local governments, and among different local governments, it is difficult to bring about a smooth adjustment for all. Thus this problem should find its normative solution through the interpretation of the Constitution. Despite the transfer of many central government functions to the local governments, there are no transfer of tax base to the local governments. The status of local government finance can be said to have actually deteriorated. When we compare our local finance status with other OECD countries, Korea is one of the countries with the lowest decentralization of tax revenue. Therefore we need to enhance financial responsibility of the local governments as well as improve efficiency of financial operation. This agenda will lead to the allocation of taxation sovereignty between the central government and the local governments. Even though the responsibility to pay tax and the doctrine of no taxation without representation are stipulated in the Constitution, it does not divide the central government tax and the local government tax. Theories support this as a theoretical background of the local government tax. But the responsibility to pay tax, as written in the Article 38 of the Constitution, only mentions that it is a basic responsibility as a citizen. It does not clearly limit this responsibility of citizen. Thus the Article 38 does not affect directly people's rights and duties unlike the fundamental rights of the Constitution. The responsibility to pay tax of the Constitution does not have power on its own but should be understood as having the rights to impose an authority to the Legislature. Also, the doctrine of no taxation without representation in the Article 59 of the Constitution has the goal to restrict the ability of government's taxing powers. Imposing and collecting tax is a serious invasion of people's property. Thus the substantial factors to levy a tax should be set by the Congress through a statute. In other words, it can be understood that the doctrine of no taxation without representation under the Constitution takes the controlling role of government taxation sovereignty. Accordingly, the direct background of the local governments' taxing powers should be found on a taxation sovereignty of the local governments in the context of political securement for the local government autonomy guaranteed by the Constitution. Korean local government autonomy is generally understood as a system guarantee. Theories say that, according to the first clause of Article 117 of the Constitution, the local government autonomy includes securing authority of the local governments, objective legal system and subjective legal person. Among them, securing objective legal system includes 'allzuständigkeit' of the local governments, 'responsibility' of the local governments and 'guarantee of core substance' of the local governments. Securing responsibility of the local governments will entail many kinds of Hoheitsrecht to the local governments.

목차

Ⅰ. 문제제기

Ⅱ. 조세수입권 분배의 이론적 배경

Ⅲ. 국세와 지방세의 조세수입권 분배체계의 조정

Ⅳ. 지방소비세 및 지방소득세와 관련한 쟁점과 평가

Ⅴ. 결론

참고문헌

키워드

지방소비세 지방소득세 지방재정조정제도 조세고권 조세수입권 공동세 독립세 Local consumption tax Local income tax Local government financing system Taxation Sovereignty Taxing Power Shared taxes