제4차 산업혁명에 따른 지방세 신규 세원

초록

Local tax revenues in Korea have steadily increased since 1980, and the share of local taxes in total tax revenues has also expanded. However, traditional local tax bases are weakening due to population decline, concentration in the Seoul metropolitan area, regional economic stagnation, and the contraction of real estate transactions. In particular, acquisition tax and property tax, which are based on real estate transactions and ownership, face limitations in securing stable local revenues, especially in non-metropolitan areas with low fiscal self-reliance. The Fourth Industrial Revolution presents both challenges and opportunities for local taxation. The expansion of the digital economy has increased intangible asset-based activities such as platform businesses, e-commerce, cloud services, and data-driven industries. At the same time, AI and automation may reduce employment- and income-based tax revenues by transforming labor markets. This study proposes three new local tax sources: a depreciable asset tax, a data tax, and a supply chain and logistics tax. A depreciable asset tax would supplement the limits of real estate-centered taxation by taxing business-use assets such as machinery and production facilities. A data tax would reflect the local costs generated by data centers and cloud infrastructure, including electricity consumption, water use, noise, traffic, and environmental burdens. A supply chain and logistics tax would internalize the public infrastructure and environmental costs caused by logistics facilities and freight transportation. Local tax reform in the era of the Fourth Industrial Revolution should go beyond the simple creation of new tax items. It should be designed to reflect changes in industrial structure and local social costs while balancing fiscal stability, tax equity, and industrial competitiveness

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