지방세 과세원리에 입각한 취득세 세율구조 평가 및 정책대안 모색

취득세 세율구조를 평가하고 정책대안을 모색했다.

The acquisition tax is imposed on transactions of several objects such as real estate, automobile, aircraft, vessel, machine, membership for leisure, and so on by the various tax rates. The rates are different in taxed objects, in uses of an object, and in acquired ways of real estate and vessel. Also heavy taxes are levied in order to control over-concentration of the Capital region and to reduce lavish consumption. This paper evaluates the complicated tax rate structure and derives some policy implications. First of all, this paper reviews the theoretical rationale of the acquisition tax as well as arguments for and against the taxes.

Based on the review, the evaluation is done from various perspectives: benefit principle for local public services, efficiency for resource allocation, regional equity and stability of tax revenue, and administration and compliance costs as well as the principle for tax assignment between central and local governments. We suggest a reform to impose an uniform tax rate of an object, irrespective of its uses or acquired ways, and also to abolish the heavy levies on over-concentration of the Capital region or on lavish consumption.