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@article{ART001111000},
author={Wansouk Kim},
title={A Study on the Establishment of New Tax Items by Local Self‐governing Bodies},
journal={Public Land Law Review},
issn={1226-251X},
year={2005},
volume={27},
pages={249-268}

TY - JOUR
AU - Wansouk Kim
TI - A Study on the Establishment of New Tax Items by Local Self‐governing Bodies
JO - Public Land Law Review
PY - 2005
VL - 27
IS - null
PB - Korean Public Land Law Association
SP - 249
EP - 268
SN - 1226-251X
AB - 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.
KW - local tax;local tax code;local tax ordinance;local taxes established by ordinance;local autonomy in taxation
DO -
UR -
ER -

Wansouk Kim. (2005). A Study on the Establishment of New Tax Items by Local Self‐governing Bodies. Public Land Law Review, 27, 249-268.

Wansouk Kim. 2005, "A Study on the Establishment of New Tax Items by Local Self‐governing Bodies", Public Land Law Review, vol.27, pp.249-268.

Wansouk Kim "A Study on the Establishment of New Tax Items by Local Self‐governing Bodies" Public Land Law Review 27 pp.249-268 (2005) : 249.

Wansouk Kim. A Study on the Establishment of New Tax Items by Local Self‐governing Bodies. 2005; 27 249-268.

Wansouk Kim. "A Study on the Establishment of New Tax Items by Local Self‐governing Bodies" Public Land Law Review 27(2005) : 249-268.

Wansouk Kim. A Study on the Establishment of New Tax Items by Local Self‐governing Bodies. Public Land Law Review, 27, 249-268.

Wansouk Kim. A Study on the Establishment of New Tax Items by Local Self‐governing Bodies. Public Land Law Review. 2005; 27 249-268.

Wansouk Kim. A Study on the Establishment of New Tax Items by Local Self‐governing Bodies. 2005; 27 249-268.

Wansouk Kim. "A Study on the Establishment of New Tax Items by Local Self‐governing Bodies" Public Land Law Review 27(2005) : 249-268.