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배준식 ( Jun Sik Bae ),라휘문 ( Whi Mun Ra ),박성문 ( Seong Mun Park ) 서울시정개발연구원 2011 연구보고서 Vol.2011 No.48
This study focuses on the tax reform for fiscal decentralization in Korea. In Chapter 1, we present the purpose and methods of this study. In Chapter 2, we study the circumstances of fiscal decentralization and the problems of fiscal structure in Korea, The financial state and problems in Seoul Metropolitan City will be analyzed in Chapter 3, In Chapter 4, the financial relations between the central and local governments, and the local tax system in foreign countries including the United States, Japan, France and England will be studied. In Chapter 5, we analyze the current local tax system in Korea, and suggest the tax reform solution for the improvement of fiscal decentralization. This study reviews the theoretical and historical background of fiscal decentralization by the survey of relevant literature. Also, we study the major characteristics of the allocation system of tax base between the central and local governments, and analyze the structural problems of local finance in Korea. First, the Korean tax system is concentrated heavily on the national taxes as 80% of the total tax revenue. Thus the central government plays a vital role in resource allocation. Secondly, the local tax revenue is distributed unevenly among local jurisdictions. The regional inequality in revenue-raising capacity is a major policy obstacle to redesign the local tax system for the real local autonomy. Thirdly, the Korean local tax system depends heavily on the property-related taxes, lack of elastic revenue-raising capacity. Therefore, the overall reform of local tax system revising the allocation of tax bases between the central and local taxes is needed for the fiscal decentralization. In this study, we propose mainly the adjustment between the national and local taxes. We studies liquor tax, transportation-energy-environment tax, transfer income tax and special consumption tax. Also, the improvement of local income tax and local consumption tax will be studied and the effect of the reform in these taxes on the local finance will be simulated. Finally, we suggest an organization for the prior consultation between the central and local governments, because it is important to adjust interests between the two parties before the central government makes local policy decisions.
배준식 ( Jun Sik Bae ),이세구 ( Se Koo Rhee ),김진수 ( Seong Mun Park ),박성문 ( Jin Soo Kim ) 서울시정개발연구원 2011 연구보고서 Vol.2011 No.1
During budget preparation, trade-offs and prioritization among programs must be made to ensure that the budget fits government policies and priorities. Next, the most cost-effective variants must be selected. Finally, means of increasing operational efficiency in government must be sought. None of these can be accomplished unless financial constraints are built into the process from the very start. In the budget process, the future is inherently uncertain, and the more so the longer the period considered. The general trade-off is between policy relevance and certainty. At one extreme, government budgeting for just the following week would suffer the least uncertainty but also be almost irrelevant as an instrument of policy. At the other extreme, budgeting for a period of too many years would provide a broad context but carry much greater uncertainty as well. Clearly, the feasibility in practice of a multi-year perspective is greater when revenues are predictable and the mechanism for controlling expenditure well-developed. A medium-term outlook is necessary because the time span of an annual budget is too short for the purpose of adjusting expenditure priorities and uncertainties become too great over the longer term. At the time the budget is formulated, most of the expenditures of the budget year have already been committed. Medium-term spending projections are also necessary to demonstrate to the assembly and the public the desired direction of change. In the absence of a medium-term program, rapid spending adjustments to reflect changing circumstances will tend to be across-the-broad and ad hoc, focused on inputs and activities that can be cut in the short term. By illuminating the expenditure implications of current policy decisions on future years` budgets, medium-term spending projections enable governments to evaluate cost-effectiveness and to determine whether they are attempting more than they can afford. Finally, in purely annual budgeting, the link between sectoral policies and budget allocations is often weak. Sector politicians announce policies, but the budget often fails to provide the necessary resources. To resolve the problems of annual budgeting system, most OECD countries are partly adopting a multi-year budget system, and the example is a medium-term fiscal plan. Multi-year planning and forecasting serves to increase the fiscal discipline by setting overall fiscal policy objectives, showing the medium costs of continuing existing policies through baseline projections, and illuminating the full-year budget implications of decisions in following budgets. In this paper, we study to improve the effectiveness of medium-term fiscal plan in the perspective of multi-year budget system. We study the role of multi-year budget system in the framework of annual budget system, and analyze how to complement the shortcomings of annual budget system. Under the given legal framework, we consider the introduction of pre-budget system to improve the possibilities of fiscal forecasting and transparency, and suggest the enforcement of continuing expenditure system in the fiscal programs. Through the introduction of continuing expenditure system, Seoul Metropolitan government can save considerable amount of budget in the public investment programs and expend the budget efficiently by reducing the constructing period.