한국 지방세법의 최근 동향과 과제

Ⅰ. Introduction

Ⅱ. Recent Trends in the Local Tax Law

1. Tax Revenue Expansion

2. Tax Reform in Real Estate Property

3. Tax Rate Changes on Vehicles

4. Tax Payer’s Right Protection

Ⅲ. The Issues with the Current Local Tax Law and Improvement

1. Fiscal Independence of Local Government

2. Transfer of National Tax Source to the Local Tax

Ⅳ. Tasks on the Local Tax Law With the Changing External Economic Environment

1. Outstanding Tasks With the Signing of the FTA

2. Establishment of Local Tax System in Line with the External Economic Environment

Ⅴ. Conclusion

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