Page 474 - Demo

도세와시군세규모와비중추이(단위백만원%]분연도규모비중합계도세시군세합계도세시군세19737025451000357643197420770135100033865219753471032441000297703197672321850510003016981977153288365010005764241978284917241124100060539519794792248123111000518482198078054210359610005394611981890946234286100051948119821263277694863100061538519832127615056621910007082921984218111450173101000665335198523380139809400100059840219862615815342108161000587413198?30,8081717,4742613,33391100.00.056.56543.53519885021528985212301000577423198974341321444219710004325681990985204767850842100048451619911155325354861984100046353719921172414621071031100039460619931766711017857488610005764241994211983111799100184100052747319952443391337351106041000547453199625786413067112719310005074931997256,868211240651327561000483517199821445982609131850100038561519992437181168271268911000479521첫째세목별로징수되는규모가매우불규칙하다빈번한지방세체계의개편역시지방세수구조를불안정하게만들었고특히현행지방세체계가주로재산거래와관련된세목으로구성되어있고재산거래는경기변동과밀접하기때문이다대표적인재산거래과세인취득세의경우1973년에는전체징수액의469%를차지하였으나1999년에는152%에그치고있다담배소비세는동세목이처음징수되었던1989년에는268%를차지하였으나1990년대후반에는10%를약간넘는수준으로축소되었다농지세는더이상의미있는비중을차지