CAJ | 학술논문

随着经济和社会的发展,现行地方税制体系的弊端日益突显,地方政府承担的事权不断增长,而地方政府财权与其事权并不相匹配,造成地方财政困难.本文将基于地方税制体系的现状分析,借鉴国际分税制国家的经验和教训,探索地方税制改革路径,以提高地方政府事权的财政支撑能力.
수착경제화사회적발전,현행지방세제체계적폐단일익돌현,지방정부승담적사권불단증장,이지방정부재권여기사권병불상필배,조성지방재정곤난.본문장기우지방세제체계적현상분석,차감국제분세제국가적경험화교훈,탐색지방세제개혁로경,이제고지방정부사권적재정지탱능력.
With the development of economy and society, the drawbacks of the current local tax system is increasingly highlighted, the administrative power undertook by local government is growing, however, the property rights and administrative power of local government do not match, resulting in the local financial difficulties. Based on the analysis of the current situation of the local tax system, this paper learns from the experiences and lessons of international revenue-sharing countries and explores the local tax reform path, in order to improve financial support ability of local government administrative power.