지자체 재정유지 강화를 위한 지방세 검토

• 발행기관: 한국전산회계학회
• 저자명: 윤덕병
• 간행물 정보: 『한국전산회계학회 학술대회 논문집』2014년 춘계학술대회 발표집, 95~104쪽, 전체 10쪽
• 주제분류: 경제경영 > 회계학
• 파일형태: PDF
• 발행일자: 2014.05.30

영문 초록

Local autonomy as the grassroots of democracy can exist only when finanical support for it is secured. Acquiring many financial resources such as local tax revenue can help a local government administration services and welfare to its residents. However, financial resources for our local autonomy are not only very small very also many problems to ve improved. Therefore, this paper shows problems with the current local taxes which are imposed by local autonomous bodies and their improvement. In my opinion, it is considered necessary to seek wisdom of the many and make and make the system of local taxes advanced in order to settle local autonomy as the real core of a democratic welfare country

목차

Ⅰ. 서론

Ⅱ. 지방세의 이론적 고찰

Ⅲ. 우리나라 지방세의 구조

Ⅳ. 지방세의 문제점과 개선방안

Ⅴ. 결론

참고문헌