한 일 지방세 구조 와 세부 담 특성 비교 ( A comparative study of tax structure and tax burden of local governments between Korea and Japan ) < Economic Administration < Economy < Resources 
 한 일 지방세 구조 와 세부 담 특성 비교 ( A comparative study of tax structure and tax burden of local governments between Korea and Japan ) 
 his report investigates local tax systems of Korea and Japan , and shows policy implications to the local tax reforms of Korea . The main contents are the comparison of the local tax structures , the elasticities of tax burden to GDP using time series data , the elasticities of local tax revenues to gross regional domestic product or GRDP , and the growth rate and the stability of main taxes at upper - and lower - level local governments of the two countries . In addition , the report builds a simple model to estimate the relations between local tax burden and local public services . Local tax revenues in Korea are mainly obtained from the transaction property taxes such as acquisition tax and registration tax at upper - level , and mainly obtained from tobacco consumption tax , automobile tax at lower - level local governments . On the contrary , tax revenues of local governments in Japan are collected from the income taxation such as inhabitant tax and enterprise tax that are highly influenced by economic circumstances . As a result , under the recent economic recession in Japan , their tax revenues have been very unstable , which has resorted to reform the enterprise tax and the inhabitant tax . The main issues on the local tax reforms in Japan are : 1 ) the introduction of the scale on business activities as tax standard to the enterprise tax on the purpose of collecting stable tax revenues , and 2 ) the introduction of proportional income tax to the inhabitant tax to satisfy benefit principle . ( The rest omitted )