중앙ㆍ지방간 재원조정에 관한 연구 : 지방세의 확충방안을 중심으로 = Reassignment of financial resources between Central and Local Governments in Korea

다국어 초록 (Multilingual Abstract)

Recently, President Roh Moo-hyun of Participatory Government put great emphasis upon local decentralization and balanced national development and announced the reform of fiscal systems(national and local tax system, tariffs, fiscal policies etc.) and fiscal decentralization policies (expansion of self-revenues of local governments, sound operation of local financial systems etc.). But the views of central govemment(Ministry of Finance and Economy, Ministry of Planning and Budget) differ from local governments and President's. Because central government insist that the assignment of national tax base will widen the fiscal disparity among regions, although local governments are preferred the assignment of taxing power by the means of local autonomy. The purpose of this paper is to adjust financial resources on the vertical balance central and local governments. First of all, adjustment of the financial resources should be accorded with the functions and affairs of central and local governments. But it is very difficult to evaluate and measure the functions and affairs of central or local governments. To promote local decentralization in Korea, it is the essential solution that local governments have the power to excise and collect local taxes in the condition of their fiscal demands. Additionally to escape regional disparity, we recommend the proper portions of national income tax and value added tax will be handed to local governments as "local income tax" and "local consumption tax" by means of tax sharing.

다국어 초록 (Multilingual Abstract)

-