It has been 10 years since the local government system has started in korean peninsula. Local public finance has been mainly discussed about the policy dimension in stead of institutional dimension during the same periods. On the contrary, this thesis focuses on the some issues arising from the laws concerning local tax system and its administration system. The issues can be categorized as (1) principles which are appeared and effected recently on the local government administration environment ; localization, globalization, electronic filing, electronic payment and privatization, (2) how localization effects to the local tax system (3) harmonization of the levying and collecting procedures in the national tax- and local tax law, (4) how globalization effects to the local tax system, (5) electronic filing and electronic payment in the local tax administration and (6) privatization of the collection bodies.
I. 논의의 기본방향 : 지방화ㆍ국제화 그리고 전자화
II. 지방화와 지방세
III. 국세와 지방세 체계의 일관성과 독자성
IV. 국제화와 지방세
V. 전자화와 민영화
VI. 결론
<Abstract>
(0)
(0)