중앙정부에 의한 감면이 지방 세입에 미친 효과 분 (The Effect of the Tax Cut on the Local Revenue)

서지정보

· 발행기관 : 충북연구원
· 수록지 정보 : 地域政策硏究(충북연) / 24권 / 1호 / 1 ~ 17페이지
· 저자명 : 임상수

초록

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영어초록

This paper is interested in the effect of the tax cut by the central government on the local revenue. The local revenue comprises local tax, non-tax revenue, general grants, national subsidy. The internal tax affects on general grants, and some of the internal tax like income tax, corporate tax and value added tax have the effect on the local income tax and local consumption tax. The local income tax is 10% of the income tax and corporate tax but the local consumption tax is 5% of the value added tax. And the transportation tax which is not in the internal tax affects on the value added tax. So the transportation tax cut can decrease the local consumption tax and the general grants. There are two problems of the increase of national tax cut and local tax cut. One is the decrease of the local revenue and another is the gap between the time when the local tax decreases and the time when the general grants increase by the increase the local tax cut. The result shows that the local revenue decreased by 103.9 trillion won during five years(2008~2012) because of the tax cut. In detail, the local tax decreased by 12.4 trillion won and the general grants decreased by 27.9 trillion won because of the national tax cut. And the local tax cut made the local tax revenue shrink by 59.6 trillion won. So the tax rate has to be reduced.

참고자료

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