• Proceedings of the Korea Contents Association Conference
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• 2004.11a
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• pp.244-250
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• 2004

The author investigated the causes of local taxes in arrears and based on derived problems, as a person in charge of local tax affairs in the field, examined the efficient collection of unpaid local taxes in three aspects.

• The Journal of the Korea Contents Association
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• v.22 no.7
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• pp.126-135
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• 2022

Decentralization is a structural characteristic surrounding the allocation of power within an organization and is discussed at the organizational, national and local levels. This study examined the evaluation and decentralization direction of decentralization of public officials to derive problems and development directions of decentralization in Korea. We also derive our decentralization task. The decentralization task is, first, the expansion of autonomy in organization composition. The organization of local governments shall be determined according to the details and amount of local affairs. Second, it is to secure autonomy in personnel management. It is desirable for local governments to handle local gardens and manpower management autonomously rather than central uniform control. However, it is necessary to leave the checks and supervision to the local council, civic groups, and local residents. Third, the expansion of fiscal decentralization. First of all, the tax rate should be determined by ordinance within the scope prescribed by law to expand the autonomous financial authority. Next, it is necessary to expand local finances through the conversion of national taxes to local taxes. Next, it is necessary to expand local income taxes and local consumption taxes. Decentralization requires cooperation between the central and local governments and participation of local residents and stakeholders, breaking away from central unilateral and short-term thinking.

• Proceedings of the Korea Contents Association Conference
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• 2009.05a
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• pp.537-542
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• 2009

The Question is to expend Non-Provide Taxes(so on Local Income Tax and Local Consumption Tax). Can we legislate Non-Provide Taxes and levy them to a taxpayer? This Paper is to study a Scheme of Solution for Expansion of Fiscal Decentralization and search Laws and Ordinance, Theories and Case Law of the Major states. Therefore This Study is to aim for expanding at Legislation Power of Local Tax.

• Korean Business Review
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• v.9
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• pp.219-231
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• 1996

• Journal of the Korean Institute of Rural Architecture
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• v.19 no.2
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• pp.1-8
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• 2017

The purpose of this study is to examine the policy direction and execution plans of the Japanese central and local governments for the use of vacant houses after the enactment of the "Special Act on Vacant Houses." It also seeks to provide suggestions for establishing vacant house policies in Korea by identifying the characteristics of the Japanese policies, and to suggest policy alternatives that can contribute to environmental improvement and regional revitalization through the use of vacant houses. For this purpose, we examined Japan's "Special Act on Vacant Houses," the process of establishing vacant house policies in the Japanese central and local governments, and the contents and direction of these policies. Below are the results of this study. First, the Japanese government revised mid to long-term policies related to housing after the enactment of the "Special Act on Vacant Houses", thereby providing ground for local governments to establish vacant house policies. Second, the government actively supported the operation and funding of related associations so that the private sector rather than the public sector could address vacant house problems. Third, the government subsidized administrative expenses such as cost of finding vacant house owners to prevent neglect of vacant houses, and showed its will to address vacant house problems by revising taxes such as property taxes and transfer income taxes. Fourth, the government has enacted distinct ordinances for each local government and made it possible to perform customized policies such as allowing residents and local stakeholders to participate in the establishment of vacant house policies. Fifth, the government made it possible to manage vacant houses efficiently by allowing the vacant house bank to provide all information related to the use of vacant houses. It is necessary for Korea's central and local governments to refer to these precedent cases and create efforts to reduce trial and error when establishing vacant house policies.

• Journal of Korean Library and Information Science Society
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• v.44 no.1
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• pp.385-408
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• 2013

The purpose of this study is to build the tax ontology which can be used to manage imposables by the state or local governments. In this, the tax and related concepts were analyzed and then concept hierarchy i.e., taxonomies were formed. Especially, in the concept hierarchy, after multiple inherits were decomposed as 'primitive concepts' and then Rector's 'methodology of ontology implementation normalization', in which defined concepts were recombined, was used. The methodology employed was that the tax system, which was entangled with the direct taxes, local taxes, and property taxes that has multiple-inherits, was expressed explicitly and logically. After that, automatic classification was carried out through the inference engine, consistency was verified. Finally, some practical cases of ontology created were enumerated.

• Asian Journal of Business Environment
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• v.12 no.2
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• pp.43-53
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• 2022

Purpose: This study aims to analyze the performance of local taxes in Indonesia through the estimation of tax capacity and tax effort, as well as classifying provinces based on the estimated value of tax capacity and tax effort. Research design, data and methodology: this study uses panel data of 34 provinces in Indonesia for the period of 2014-2018. The analytical method used in the tax capacity model is panel data regression to explain the factors that influence tax performance. Tax effort is estimated by the ratio of tax to tax capacity. Results: The results of the analysis show that gini ratio and regional expenditures have a significant positive effect on the tax ratio, while the share of GRDP in the manufacturing sector and HDI has a significant negative effect on the tax ratio. Based on the results, there are 19 provinces that have low tax capacity and 16 provinces that have low tax effort. Conclusions: The development of local tax performance tends to fluctuate with an average of 1.24 percent per year. Gini ratio and regional expenditure have a significant positive effect on the tax ratio, while the share of GRDP in the manufacturing sector and HDI have a significant negative effect on the tax ratio.

• Asia-Pacific Journal of Business
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• v.9 no.2
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• pp.75-103
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• 2018

The tax system in Korea is the so-called one-item-one-tax law which has separate tax law for each taxation according to tax law. The common and procedural aspects of these tax laws are the same or similar, but they are separately prescribed by the National Tax Basic Act and the Local Tax Act. These legal systems complicate the tax law and increase the cost of tax cooperation, resulting in tax inefficiency. In this study, the National Tax Act and the laws of the Local Tax Act are integrated and presented. It is proposed that the common provisions should be integrated into a single law and the unique matters should be defined in each of the National Tax Basic Act and Local Tax Basic Act, by comparing and analyzing the provisions of the National Tax Basic Act and the Local Tax Basic Act. The integration of the common elements of the National Tax Basic Act and the Local Tax Act is expected to improve tax efficiency by reducing tax complexity and tax cooperation costs. In addition, the National Tax Act and the Local Tax Act are expected to maintain the characteristics of the National Tax Basic Act and the Local Tax Act when they are specified in the National Tax Basic Act and the Local Tax Basic Act. This study is expected to be a research that can reduce tax inefficiency and help convenience of taxpayer and tax administration.

• Journal of the Korean Regional Science Association
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• v.35 no.1
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• pp.33-46
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• 2019

In the previous literature, there have been many attempts to probe the relationship between fiscal decentralization and regional balanced development. Much of the literature on this issue argued that the balanced development could be achieved by deviating power from central government to local government. However, several research has raised concerns about the relationship between the two, showing that decentralization could serve as a factor which could further exacerbate the regional imbalance. In particular, they insisted that most of the local taxes that due to the promotion of fiscal decentralization may be concentrated in the metropolitan area. The aim of this study is to verify the hypothesis that the net effect of decentralization promotion may be different depending on local governments' financial conditions. The empirical analysis of this study showed that local government could expand local taxes of about 18 trillion won if the fiscal decentralization was realized. However it was also be found that fiscal decentralization have shown the decrease in the local taxes.

• Environmental and Resource Economics Review
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• v.33 no.1
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• pp.87-112
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• 2024

This study estimates the regional input-output table and GHG emissions in 2019 and then analyzes the economic effects of carbon taxes by region and industry in Korea. The GHG emission, emission coefficient, and emission induction coefficient are estimated to be higher in manufacturing-oriented metropolitan provinces. The GHG emission coefficient in the same industry varies from region to region, which might reflect the standard of product classification, characteristics of production technology, and the regional differences in input structure. If a carbon tax is imposed, production costs are expected to increase and demand and production will decrease, especially in the manufacturing industry, which emits more GFG. On the other hand, the impact of carbon taxes on each region is not expected to vary significantly from region to region, which might be due to the fact that those differences are mitigated by industry-related effects. Since the impact of carbon taxes is expected to spread to the entire region, close cooperation between local governments is necessary in the process of implementing carbon neutrality in the future.