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지방교부세 배분방식 개편에 관한 연구(A study on local share tax allocation method)

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  • 지방교부세 배분방식 개편에 관한 연구(A study on local share tax allocation method)
  • 안종석
  • 한국조세연구원


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Title 지방교부세 배분방식 개편에 관한 연구(A study on local share tax allocation method)
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Material Type Reports
Author(Korean)

안종석

Publisher

서울:한국조세연구원

Date 2008-12
Pages 191
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Economic Administration
Holding 한국조세연구원

Abstract

This study examines the problems that the allocation method of Local Share Tax (LST) in Korea has and investigates the way to improve it.
LST is a general grant in Korea provided by the central government to local authorities. The central government estimates fiscal need amounts and fiscal resource amounts of local authorities and allocate the LST to local authorities in proportion to the difference between the fiscal need amount and the fiscal resource amount of each local authority. If the fiscal resource amount of a local authority is equal to or greater than the fiscal need amount, the authority wouldn't get LST.
It has been said that the allocation method of LST has several important problems: it is very complicated; fiscal resource amounts are estimated based on real tax and non-tax revenue having negative effects on revenue raising efforts of local authorities; and fiscal need amounts are estimated through unnecessarily complicated procedures. (The rest omitted)