@article{ART001796584},
author={이재호 and PYUN， SANG HOON},
title={A Study about Revisions to the Current Calculation Method for Local Share Tax},
journal={Korean Society and Public Administration},
issn={1225-8652},
year={2013},
volume={24},
number={2},
pages={593-615}
TY - JOUR
AU - 이재호
AU - PYUN， SANG HOON
TI - A Study about Revisions to the Current Calculation Method for Local Share Tax
JO - Korean Society and Public Administration
PY - 2013
VL - 24
IS - 2
PB - Seoul Association For Public Administration
SP - 593
EP - 615
SN - 1225-8652
AB - It is a well-known fact that local share tax plays an important role in reducing the gaps in financial standings between local governments. Indeed, the current local share tax, and the ordinary local share tax in particular, has been designed so as to enable local governments to strike a better balance. More specifically, it has been distributed according to the gap between financial demands and revenues – an approach which has raised questions about the system.
This study attempts to break away from the current complicated calculation method by examining the effectiveness of a new method of employing the major variables, which would guarantee an easier and more convenient basis for computation and a sufficient level of administrative capacity in each local government. The study also contends that the new method may lead to effective reforms to local finance in Korea, as it would allow more objective determination (focusing on population and gross area), thus setting aside the arbitrariness and discretion of central government.
KW - Local share tax;Financial distribution;Local share tax reform
DO -
UR -
ER -
이재호 and PYUN， SANG HOON. (2013). A Study about Revisions to the Current Calculation Method for Local Share Tax. Korean Society and Public Administration, 24(2), 593-615.
이재호 and PYUN， SANG HOON. 2013, "A Study about Revisions to the Current Calculation Method for Local Share Tax", Korean Society and Public Administration, vol.24, no.2 pp.593-615.
이재호, PYUN， SANG HOON "A Study about Revisions to the Current Calculation Method for Local Share Tax" Korean Society and Public Administration 24.2 pp.593-615 (2013) : 593.
이재호, PYUN， SANG HOON. A Study about Revisions to the Current Calculation Method for Local Share Tax. 2013; 24(2), 593-615.
이재호 and PYUN， SANG HOON. "A Study about Revisions to the Current Calculation Method for Local Share Tax" Korean Society and Public Administration 24, no.2 (2013) : 593-615.
이재호; PYUN， SANG HOON. A Study about Revisions to the Current Calculation Method for Local Share Tax. Korean Society and Public Administration, 24(2), 593-615.
이재호; PYUN， SANG HOON. A Study about Revisions to the Current Calculation Method for Local Share Tax. Korean Society and Public Administration. 2013; 24(2) 593-615.
이재호, PYUN， SANG HOON. A Study about Revisions to the Current Calculation Method for Local Share Tax. 2013; 24(2), 593-615.
이재호 and PYUN， SANG HOON. "A Study about Revisions to the Current Calculation Method for Local Share Tax" Korean Society and Public Administration 24, no.2 (2013) : 593-615.
