지방소비세 도입에 따른 영향 분석

초록

Recent development in decentralization in local finance and local autonomy derives an vivid discussion about restructuring intergovernmental fiscal relationship in Korea. In a local autonomy, fiscal capacity enhancement requires an efficient fiscal operation and a stable source of revenues. A reallocation of national tax and local tax revenues must be an urgent task so that some national tax items would be transferred to local tax items. The rationale for a tax revenue transfer would include tax revenue mobility, tax revenue flexibility and tax base allocation and thus a transfer be appropriate and equitable. An introduction of local sales tax or a transfer of a portion of the value added tax revenue to a local tax revenue is now seriously considered whereas either of income tax, consumption tax, and property tax could be an alternative. Of course, an introduction of a local sales would ease the vertical inequality between the national and local finance. However, it is clearly foreseen that it would worsen the horizontal inequality among local governments due to inequal distribution of taxable resources. Thus this study focuses on why an local tax is really needed, how it relieves vertical inequalities, how it affects horizontal inequalities, and what would be alternative policy options.

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