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학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
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연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 연구보고서
- 저자정보
- 발행연도
- 2013.5
- 수록면
- 1 - 153 (153page)
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This study is aimed to present the current conditions and problems of exemption and reduction of local taxes and to give rational and practical plans for the exemption and reduction system of local taxes. The scope of the study spacially covers the local governments in the country with tax- free taxes and system of exemption and reduction on local tax laws mainly targeted and the changes in tax exemption and regulations of exemption and reduction on local tax laws in 2011 and 2012.
The contents present current overall conditions and implementation states of tax exemption, reduction and exemption of local taxes. Local Tax Act, ordinances of reduction and exemption of local taxes, Restriction of Tax Reduction and Exemption Act, other exemption and reduction related regulations were throughly examined.
The study continues to discuss the problems of the system of tax exemption, reduction and exemption of local taxes. The current system has drawn several problem：reduction of local tax revenue, irrational operation of penalty system of reduced and exempted tax, insufficiency of timed system of reduction and exemption, inadequacy of targeted objects for the system and excess of reduction and exemption taxes.
The study suggests possible improvements for the current reduction and exemption local taxes. In other to secure optimum improvement, it is necessary to make rational and effective reduction and exemption of local taxes under control of relevant ordinances of local taxes for the needs of local governments. However, it is deemed desirable to narrow down reduction and exemption on local taxes which tend to be dependent mostly on the central government. There should also be focused on the 1) Autonomy of Taxation of Local Tax Exemption and Reduction System, 2) Reduction of Local Tax Exemption and Reduction System, 3) Rational & Effective Management.
The contents present current overall conditions and implementation states of tax exemption, reduction and exemption of local taxes. Local Tax Act, ordinances of reduction and exemption of local taxes, Restriction of Tax Reduction and Exemption Act, other exemption and reduction related regulations were throughly examined.
The study continues to discuss the problems of the system of tax exemption, reduction and exemption of local taxes. The current system has drawn several problem：reduction of local tax revenue, irrational operation of penalty system of reduced and exempted tax, insufficiency of timed system of reduction and exemption, inadequacy of targeted objects for the system and excess of reduction and exemption taxes.
The study suggests possible improvements for the current reduction and exemption local taxes. In other to secure optimum improvement, it is necessary to make rational and effective reduction and exemption of local taxes under control of relevant ordinances of local taxes for the needs of local governments. However, it is deemed desirable to narrow down reduction and exemption on local taxes which tend to be dependent mostly on the central government. There should also be focused on the 1) Autonomy of Taxation of Local Tax Exemption and Reduction System, 2) Reduction of Local Tax Exemption and Reduction System, 3) Rational & Effective Management.
목차
[표지]
[표제지]
[요약 및 정책건의]
1. 연구의 개요
2. 지방세 비과세ㆍ감면제도의 현황
3. 지방세 비과세ㆍ감면의 평가 및 적정성 분석
4. 지방세 비과세ㆍ감면의 개선방안
[목차]
표목차
그림목차
[제1장 서론]
제1절 연구 배경 및 목적
제2절 연구의 내용 및 방법
[제2장 지방세 비과세ㆍ감면의 현황]
제1절 지방세 지출의 개념 및 유형
제2절 지방세 비과세ㆍ감면의 근거법령
제3절 서울시 지방세 비과세ㆍ감면의 운영현황 및 문제점
제4절 지방세 비과세ㆍ감면제도 운영의 해외사례
[제3장 지방세 비과세ㆍ감면의 평가 및 적정성 분석]
제1절 지방세 비과세ㆍ감면의 분류
제2절 지방세 비과세ㆍ감면의 평가
제3절 지방세 비과세ㆍ감면의 부문별 쟁점 및 평가
[제4장 지방세 비과세ㆍ감면제도의 개선방안]
제1절 과세자주권의 확립
제2절 비과세ㆍ감면의 축소
제3절 비과세ㆍ감면의 합리적 효율적 관리
[제5장 결론 및 정책제언]
[참고문헌]
[영문요약(Abstract)]
[Table of Contents]
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UCI(KEPA) : I410-ECN-0101-2015-350-001092000