지방소비세 도입의 법적 문제점

A Study on the Legal Problems related to Introduction of Local Consumption Tax

To practice local decentralization and national balance development of new Government, the Government has adopted “Local Consumption Tax” to transfer a part of VAT to Local Tax. Nations which have high the financial independence of local Government impose mostly consumption tax such as local tax. The nations are Japan, Germany, U.S. and Canada. Local Consumption Tax to increase the proportion of VAT as a percentage of local tax introduced by the regional distribution. The fundamental purpose of the introduction of local tax revenues through expanding local financial autonomy of local governments is to strengthen the financial responsibility. Moreover, the background due to the reorganization of the property tax reduction shared tax by the local financial condition has deteriorated to consider is to support local finance. The most important meaning of the introduction of local consumption tax will be had the practical foundation for local governments. However, the current tax system has a lot of problems. VAT is coupled to the local tax is not suitable as a local tax. Because local government is not a tax decision. For goods imported to the local governments do not bear the expense, so it is logical to exempt from taxation. According to the local tax law, tax office or the customs is responsible to charge and collect Local Consumption tax. Thus, the specifics of the tax liability established, appeal procedures, distribution systems dislocated in the existing legal structure, legal purposes is unreasonable. Furthermore, great local governments allocated a portion of the tax based on a reasonable basis to be paid to fundamental local governments. Moreover the current tax law must improve provisions connected to introduction of the Local Consumption Tax.