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A Study about Revisions to the Current Calculation Method for Local Share Tax

  • Korean Society and Public Administration
  • Abbr : KSPA
  • 2013, 24(2), pp.593-615
  • Publisher : Seoul Association For Public Administration
  • Research Area : Social Science > Public Administration

이재호 1 PYUN, SANG HOON 2

1울산발전연구원
2울산대학교

Accredited

ABSTRACT

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.

Citation status

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