주민세 재산분의 문제점과 개선방안

The Problems with and Improvement Strategies for the Resident Tax on Property

The resident tax on property was changed in its nature from the property share of the business taxes, which was previously targeted tax to the resident tax on property to now an ordinary tax. However, the taxing system has not been changed, so that a change in the tax system needs to match the changes in the society and economy. The purpose of this study is to exmine the current status and issues with resident tax on property and the possible strategies for the improvement of the said tax. This study propsed the consideration of lowering the theshold for tax exemption to realize the role of the resident tax on property as an regular tax. It also suggested the rationalization of the tax rate based on the differentiation of the fixed tax rate and the introduction of the new concept of a business. Although the share of the resident tax on propery is not large in the total size of local tax, it occupies an area in securing independent financial resources of local governments. While it would be important to develop new sources of tax income, it is believed to be important to rationalize the tax system by improving the system which reflect the changes in the trends of the time and the environment.