인문학
사회과학
자연과학
공학
의약학
농수해양학
예술체육학
복합학
DBpia AI
AI 에이전트
AI 아이디어
AI 리더
AI 뷰어
Citeasy
크롬 서지관리 다운로드
개인구독
소속 기관이 없으신 경우, 개인 정기구독을 하시면 저렴하게
논문을 무제한 열람 이용할 수 있어요.
지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록·키워드
Fundamental meaning of local government system is to enhance inhabitants' welfare and strengthen local competitiveness through consolidation of localization and local autonomy capacity and enlargement of inhabitants' participation. In particular, one of key factors for successful settlement of local government system is financial decentralization and security of independent taxation right.
While Constitution guarantees local financial right and prescribes rational adjustment of national and local tax by Special Law of Localization, creation of new tax items and security of independent taxation right, local government law, local tax law, local finance law and 2007 revision of tax law have no legal revisions reflecting these in practice.
Therefore, this paper examines division of tax sources in Korea and other foreign countries to seek means to secure financial resources accomplishing purposes of local governments' administration based on decentralization in the reality that non-border and globalization have been extended and formation of decentralized society has been accelerated in knowledge-based information society in the 21st century and investigates issues on financial decentralization on current law, independent financial legislation right by the principle of legislated taxation, transferred imposition of composite real estates tax to local tax, tax item adjustment and common tax system introduction by local governments and local council and application of elastic tax on local tax law based on public law.
While Constitution guarantees local financial right and prescribes rational adjustment of national and local tax by Special Law of Localization, creation of new tax items and security of independent taxation right, local government law, local tax law, local finance law and 2007 revision of tax law have no legal revisions reflecting these in practice.
Therefore, this paper examines division of tax sources in Korea and other foreign countries to seek means to secure financial resources accomplishing purposes of local governments' administration based on decentralization in the reality that non-border and globalization have been extended and formation of decentralized society has been accelerated in knowledge-based information society in the 21st century and investigates issues on financial decentralization on current law, independent financial legislation right by the principle of legislated taxation, transferred imposition of composite real estates tax to local tax, tax item adjustment and common tax system introduction by local governments and local council and application of elastic tax on local tax law based on public law.
본문·목차
인공지능 문자 인식 모델을 통해 추출된 텍스트로, 일부 오타나 오류가 포함될 수 있으나 지속적으로 개선 중입니다.
오류를 발견하셨다면 해당 부분을 드래그한 후 ' 를 통해 신고해주세요.
오류를 발견하셨다면 해당 부분을 드래그한 후 ' 를 통해 신고해주세요.
최근 본 자료 전체보기
UCI(KEPA) : I410-ECN-0101-2009-362-016142712
