The demand of the local governments is rapidly increasing due to the continuous changes in the social welfare demand and decentralization. Under this situation, local governments should consider the ways to secure local tax revenue first, and then expand the non-tax revenue. This study suggests an efficient management method of Seoul foreign tax revenue system considering the characteristics of non-tax revenue.

According to the results of the actual situation analysis of the Seoul Metropolitan Government, the overall expansion and policy management of non-tax revenue is considered as good. However, there exists a need for an alternative method for the adjustment in the variation in the rate of increase or decrease caused by temporary non-tax revenue and to resolve the inefficiency caused by the frequent transfer of non-tax revenue officials. Current non-tax revenue needs steady growth and temporary non-tax revenue needs to adjust for volatility. Henceforth, it is necessary to improve the overall operating system of the outside import operation by making the principle of reorganization largely as “enhancing revenues through coordination of public interest and realization and centralized management of tax revenue” and “continuous business innovation for increasing the efficiency of non-tax revenue work”.

I would like to propose the following suggestions in the policy to be made for the promotion of revenue through the coordination of public interest and realization and the centralized management of taxation; 1) Establish clarification and adjustment system of setting fee for use fee rate, 2) Strengthening the collection of past non-tax revenue, 3) Centralized management of the return of subsidized usage balances, 4) Enforcement of voluntary payment system for non-local tax revenue, and 5) Concentrated management of litigation cost recovery. The following policy alternatives are proposed for continuous business innovation for increasing the efficiency of non-tax revenue work; 1) Relocation of manpower through the establishment of a dedicated taxation department, 2) Continuous improvement in collecting system of non-local tax revenue, and 3) Strengthening the work cooperation with the autonomous district of Seoul for efficient collection.