http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
- 中文 을 입력하시려면 zhongwen을 입력하시고 space를누르시면됩니다.
- 北京 을 입력하시려면 beijing을 입력하시고 space를 누르시면 됩니다.
RISS 인기검색어
- 검색키워드
- 저자 : 최석성 (검색결과 3 건)
- 무료
- 기관 내 무료
- 유료
-
-
-
심재연,최석성 대불대학교 1999 論文集 Vol.5 No.1
This study discusses these important issues and tries to provide relevant policy recommendations for Korea's redesign of intergovernmental assignment of revenue sources. Korea has to develop a systematic legal framework for a transparent and streamlined assignment of functions, authority financing arrangements and accountibility among the level of government. There are many studies for intergovermental fiscal relations between the central and local government in federalist economies and a few researches in unitary countries such as Korea. However, there are few studies for the tax assignment and revenue sharing of subnational level. (1) review the issue of the choice of local revenue sources from the perspective of establishing efficient local government, buoyancy and fair distribution of the tax base, including the roles of property taxes, automobile tax and income taxes. Aggregate land tax could be divided to local land tax which is for the local fiscal accountability and new aggregate land tax for land policy of national government. Automobile tax also could be divided to property type of automobile tax and transportation tax which is for internalizing the externality of automobile using. Local government and provincial government might share the local income tax which is currently assessed only for local government. (2) review the issue of the intergovernmental transfers between the provincial and local government. Considering the current very unequal disparities of the fiscal capacity, fiscal equalization is very important process through which a provincial government funds local governments in order to reduce the disparaties in revenues that local governments can raise using their own tax instruments. Fiscal equalization program of metropolitan governments might .-be.. reformed to incoporate the horizontal fiscal transfer system. Further, fiscal transfers for tax collection delegation might be transformed to fiscal equalization transfers, and tax collection delegation of provincial governments would be returned to their own administration.
연관 검색어 추천
이 검색어로 많이 본 자료
활용도 높은 자료
