This study is discussed improvement direction and problem of region grant tax and about representative region tax introduction of region development tax, sightseeing tax system and about introduction & conception of new tax resources for expanding region financing as studying improvement direction of taxes following region decentralization.
At first, there are a lot of opinions as coming tax problem each region autonomy groups in property problem and then each region groups are tendency more financing security of region autonomy groups than reducing tax loading. Hence this problem is necessary to study a lot.
Improvement direction of region grant tax' system are function enforcement of horizontal balancing, distribution of region grant tax & levy effort connection enforcing and so on. Studying of region tax system must research as financing security of region and region decentralization.