우리나라의 재정분권 상태에 대한 분석과 중앙-지방간 재원배분체계의 재구축

다국어 초록 (Multilingual Abstract)

The purpose of this article is to measure the degree of fiscal decentralization and to re-construct a better fiscal assignment system between the central and local governments in Korea. According to the analytical results done in this paper, the level of fiscal decentralization in Korea turned out to be relatively low. Recognizing the current situation, the study pursued an appropriate system of fiscal assignments between the central and local governments as follows.bThe tax autonomy as well as tax revenue of local governments need to be improved. Roughly stated, tax revenues between the central and local governments should be changed from the current 8 to 2 relation to 7 to 3 level. In addition, intergovernmental transfer system should be changed to the direction of enhancing autonomy and fiscal stability of local authorities. Specifically, it needs to be changed from the current specific grants-oriented to the general grants-oriented one. In the process of restructuring, it is important to decide to which system (between the tax assignments and the intergovernmental transfer system) the lead role should be given. Tax sharing system such as being operated in Germany seems to be inappropriate in Korea in various aspects. Finally, it is important to build a consensus among the various stake-holders with a very careful approach, considering the difficulties of changing again the fiscal assignments once decided by the political process.