地方自治團體의 課稅自主權 擴大에 관한 硏究

A study on Enlargement of Taxing Power of Local Governments

Decentralization of power and local autonomy are understood as stream of the times, and the legal fundamental principles are prepared state. I examined taxing power of a local autonomy group with the following order in the text in this in order to examine an enlarged method. In Chapter 1, I explained a study purpose and study method. The purpose of this article is to look up on enlarged method of local governmental taxing power of the localization times and applied mainly a literature study way. In Chapter 2, Local autonomy theory and taxing power theory were examined for a theoretical examination of taxing power of a local autonomy group. In the following Chapter 3, the present situation of local financial income and its problems were examined, and the present situation of taxing power of Japan, the United States of America and French were examined in order to examine the present situation and a problem of taxing power. And I got hint points from the result of examination. In the last Chapter 4, 1 explained a limit of the construction of law concerned with taxing power, and a limit of tax law principle. And I examined enlarged methodology of taxing power. I think that it is wasting to examine enlarged methodology of taxing power because of a limit of the construction of law concerned with taxing power. Therefore, it is necessary I apply an the methodology of legislation to a realistic way under tax law principle. Consequently the problem of the enlargement of taxing power is recognized with the problem to be solved in the legislation process that is a product of political decision as the independence organism that the local government and general government aren t perfect independent of each other, and must increase national profit according to mutual role assignment. There is limit that this paper cannot examine enough a lot of data about taxing power expansion, and wasn t able to introduce a actual proof way. But, just I am going to leave meaning ad I examine the formula that is a basic problem again, and presenting an alternative about this.