즉 지방세의 복잡성은 세무행정비용 및 납세협력비용의 증가만 야기할 뿐 세수확보 능력과는 무관하다는 것을 알 수 있다.
It can be seen that the complexity of local taxes has nothing to do with the ability to secure tax revenues, only resulting in an increase in tax administrative and tax cooperation costs.