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A Study on the Establishment of Payments in Lieu of Tax Exemptions in the Local Tax

  • Public Land Law Review
  • Abbr : KPLLR
  • 2005, 29(), pp.261-278
  • Publisher : Korean Public Land Law Association
  • Research Area : Social Science > Law

Wansouk Kim 1

1서울시립대학교

Accredited

ABSTRACT

Article 8 of the Korean Constitution provides regulations on local autonomy, guaranteeing the local autonomy system as an institution under the Constitution. Local autonomy without financial support brings about economic dependency to the national government’s control and, as a consequence, undermines the foundation of local autonomy. Therefore, local governments’ taxation autonomy is a core of local autonomy. Local governments’ financial independency is so low in Korea that it has emerged as a serious problem that affects the subsistence of the local autonomy system. Under the poor financial situation of local governments, the overuse of exemption from local taxes for governmental policies is worsening local governments’ financial status. The regulations on the tax free and exemption, which are provided in the local tax code and the Restriction of Tax Free and Exemption Act in order to achieve the central government’s specific political goals, must be abolished in principle and converted into taxation. The central government must attain specific political goals by paying subsidies financed by the government rather than using the tax free or exemption of local taxes, which are the revenue source of local governments. If the government applies the tax free or exemption of local taxes in order to achieve specific political goals, it must pay an amount equivalent to the tax free or exemption to the corresponding local government.

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