地方財政의 自立化 方案 = A Study on the Self-Development of Local Finance in Korea

다국어 초록 (Multilingual Abstract)

Local finance as part of the public economy plays an important role in the development of a country and autonomous local finance is prerequisite for the local self-government.
We must not overlook the importance of the establishment of sound local government. It is essential to strengthen the local finance for the security of local government and sufficiency of financial demands.
Despite a sharp increase in recent years of local finance, financial self-reliance in local Korea has not been substantially increased.
The purpose of this paper is to find out some devices to improve the present conditions of local government finance in Korea.
To improve this scanty local finance, this paper proposed some devices as follow:
(1) Adjustment sources of revenue between national taxes and local taxes; to transfer from national taxes those tax items of local nature to local taxes.
(2) In order to enhance the power of local elements, we will cultivate new sources of fund taxation, such as "regional developments," "sightseeing," "advertisements" etc:
(3) Local tax rates should shift from fixed rates to circumscribed or standard ones which are more suited to the present situation; and local entities should be given the discretion to determine the tax rates, even though it may be of authority.
(4) To increase the local non-tax revenues, it is necessary to raise the rent rates fitterly with the reality; to rationalize the management and system of local nontax revenues.
As a conclusion, the self development of local finance should be carried. That is to say, the regional development should be preceded by the urgent expansion of local finance above all, the fiscal independence should be accomplished.

목차 (Table of Contents)

• Ⅰ. 序論
• Ⅱ. 本論
• 1. 財政自立度 分析
• 2. 地方財政의 問題點
• (1) 地方財政의 零細性
• (2) 地方稅 構造의 問題
• (3) 稅外收入의 問題點
• (4) 財政自立度의 低位
• 3. 地方財政의 自立度 提高方案
• (1) 國稅와 地方稅의 稅源調整
• (2) 새로운 地方稅源의 開發
• (3) 旣存 地方稅의 稅率 및 課標調整
• (4) 稅外收入源의 强化 및 開發
• Ⅲ. 結論
• 參考文獻
• Summary