Abstract

The levy and collection methods of Automobile Tax should be modified because it is the 6th important source of income for the local government but the delinquency rate of it is the highest among the 17 local taxes. In this paper we suggest the improved levy and collection system such as the link method of automobile inspection , changing it to mileage tax, etc.

Keywords

• Automobile tax
• delinquency rate
• withholding tax
• local tax

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