An International Comparison and Our References Between Reform of Local Tax and Fee

There are two striking problems in applying taxes and collecting fees. First, fees are over taxes because of weak taxes and strong fees. Second, when the form of collecting fees is being used, it is not kept within the bounds of legal system and budget control, and thus the disorderly condition of overcharging occurs. To counter this tendency, it is necessary to set up an operational mechanism of the government revenue which relies mainly on tax revenue while making fees subsidiary to bring the advantages between taxes and fees into full play.