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Major Projects

Research Projects

To strengthen local fiscal capacity, KILF conducts rigorous research to support agendas including reforms of intergovernmental fiscal relation, expansion of local finance, and advancement in local taxation.

Research projects

Research projects: total 460 (2011~2017)
  • Conduct studies primarily led by short-term policy projects commissioned by local governments and long-term theoretical research projects, both aimed at improving the overall local tax system
  • Contribute to expansion of local revenue base and advancement of tax administration by proposing policy recommendations on improving local taxation
  • Promote tailored research by undertaking more than 60% of research projects based on proposals from local governments
Projects performed per year
Category Volume 2011 2012 2013 2014 2015 2016 2017
Total 463 4 46 61 55 90 104 100
General Projects 61 - 6 12 11 10 12 10
Policy Projects 279 - 34 46 28 57 64 50
Others 123 4 6 3 16 23 28 43
Role of 3 research centers
  • Tax Base Research Center: investigation project on standard market value of buildings and other items
  • Non-Tax Revenue Research Center: analysis and evaluation on non-tax revenue of local governments
  • Local Tax Exemption Research Center: preliminary feasibility study on local tax exemption
Organize and build network related to tax base and non-tax revenue
  • Participants including academia, local governments, and Ministry of the Interior and Safety
  • Tax base: prepare plans for the establishment of operating standards
  • Non-tax revenue: prepare reasonable management system of standard fees
Improvements in local tax administration
  • Tax Administration Research Center: research on tax administrative practices and system improvement
Current situation analysis and improvement measures of local finance
  • 6% increase of local consumption tax
  • Improvement in exemption and tax credit of local income tax
  • Increase of infant day-care business subsidy rates
  • Conversion of 3 welfare facility projects funded by DRSS to centrally-funded projects
    DRSS: Decentralization Revenue Sharing System
  • Contribute to annual average increase of approximately 15 trillion won in local government revenues
Proactive measures toward increasing demands on local tax administration
  • Avoid inconvenience to residents by taking proactive measures, including increasing the number of local tax officials to prevent operational challenges in local tax administration that may arise from converting local income tax into an independent tax

Research Infrastructure

Hold 61,000 items on local tax legislation information
  • Began development in 2012, legislation information provided since 2014
  • Integrated with Local Tax Act Information System of Ministry of Public Administration and Security in 2015
Legal Information Local Tax Data
Total Judicial Precedent Evaluation Precedent Authoritative Interpretation Exclusive for Revenue Official On-line Community
(people accessed per year)
61,363 26,678 18,004 8,727 7,954 1,100,000
Operate statistical DB: provide statistics on local taxation and finance
  • Local tax (after 1995), local expenditure (after 2000), information on budget and settlements of local governments, etc.
Provide domestic and international publications and information materials
  • Reference room: possess 4,844 relevant resources, including 2,225 research reports
  • Subscription of domestic and international scholarly DB and online e-journals
Build network with relevant associations and local governments
  • Collaborative research with Korea Local Tax Associations, Korean Association for Local Finance, and Korean Academic Society of Taxation.
  • Build cooperation system with local governments, including local tax officials, research clubs, and monitor agents