본문 바로가기
  • Home

A Study on the Establishment of New Tax Items by Local Self‐governing Bodies

  • Public Land Law Review
  • Abbr : KPLLR
  • 2005, 27(), pp.249-268
  • Publisher : Korean Public Land Law Association
  • Research Area : Social Science > Law

Wansouk Kim 1

1서울시립대학교

Accredited

ABSTRACT

Under the current Constitution, it is the opinion of the majority and the attitude taken by precedent cases that the establishment of new tax items by ordinance is not allowed because it violates the principle of no taxation without law by Article 59 of the Constitution as well as Article 1171 of the Constitution, which allows the enactment of ordinance within the scope of laws and regulations. Because the establishment of new tax items is not allowed to local selfgoverning bodies, it makes it difficult for local selfgoverning bodies to secure independence sources of revenue and to utilize available sources of tax specific to each local selfgoverning body. It is necessary to open a way for each selfgoverning body to establish new tax items suitable for the characteristics of the corresponding locality. The establishment of new tax items by local selfgoverning bodies is impossible under the current law and, for this, the Constitution or the relevant law has to be revised.Specific suggestions for improvement are as follows. First, local selfgoverning bodies’ establishment of new tax items ordinance can be allowed through revising Article 59, 372 and 1171 of the Constitution. Second, the establishment of new tax items can be allowed in harmony with the principle of no tax without law under the current Constitution. One is to set conditions for establishment of nonobligatory taxes in the local tax code and if the conditions are met new taxes can be established by ordinance with the consent of the Minister of Government Administration and Home Affair. The other is to broaden the width of local selfgoverning bodies’ establishment of new taxes by ordinance through expanding the scope of optional taxes such as Local Development Tax under the current local tax code.

Citation status

* References for papers published after 2022 are currently being built.