地方自治制 實態와 地域開發政策硏究 : 地方財政을 中心으로

다국어 초록 (Multilingual Abstract)

Executing of local autonomy system, in practice, assumes self-reliance of local fiscal and financial capability. This capability is considered to be an essential factor for the sucess of regional development projects and plans, especially in Korean context where the expectation toward the result of local autonomy has been soaring up almost limitlessly.
On the contrary, self-reliance in Korean context is so far from expectation. In this regard, this study intends to analyze the situation as well as the problems of local financial capability. And the findings are that self-reliance of local governments except Metropolitan government of Seoul City is far under the level considered to be relevant to the execution of local autonomy system, and that imbalanced development policy of last twenty five years of Korea made the allocating of the fruits of the policy too much inclined to a certain region of the peninsular.
On the basis of these findings, administrative regions should be re-lineated to secure regional balance of development. At the same time, each local autonomous units should seek some mean to secure financial resources to cope with financial demands. In this regard, national tax revenues should be transferred to local revenues, new tax items should be installed, and tax-ratio should be reallocated.

목차 (Table of Contents)

• 目次
• 第1章 序論 = 1
• 第1節 硏究의 目的 = 1
• 第2節 硏究의 方法 및 對象 = 2
• 第2章 地方自治制 實施와 地域開發政策 = 3
• 第1節 地方自治와 地域開發政策 = 3
• 1. 地方自治의 槪念 = 3
• 2. 地域開發政策의 意義 = 3
• 第2節 地方自治와 地域開發政策의 相關關係 = 5
• 1. 地方自治制 實施의 必要性 = 6
• 2. 地域開發政策의 當爲性 = 8
• 3. 地域社會의 自律的 能力開發 = 9
• 第3節 地方自治와 地方財政 = 11
• 1. 地方稅의 槪念 = 12
• 2. 地方稅의 特性 = 12
• 第4節 地域開發政策과 地方財政自立 = 13
• 1. 地易開發에 따른 地方財政自立度의 重要性 = 13
• 2. 國稅와 地方稅源의 比較 = 15
• 3. 地方稅의 體系 및 新設 = 19
• 4. 稅負擔比率의 調定 = 20
• 5. 새로운 地方稅源의 開發 = 21
• 6. 受益者負擔金의 徵收 = 23
• 7. 受益事業의 社會 還元 = 24
• 第3章 地方財政의 現況分析과 問題點 = 25
• 第1節 地方財政의 現況分析 = 25
• 1. 地方稅收 現況 = 25
• 2. 地方財政 支出構造 = 29
• 3. 地方財政 自立度 = 31
• 第2節 地方財政 確保와 問題點 = 33
• 1. 自主的 財源의 擴充 = 33
• 2. 國家財政과 地方財政의 相關關係 = 34
• 3. 新財源의 開發必要性 = 38
• 第3節 地域開發의 政策方向 = 40
• 1. 地域特性에 適合한 開發 = 40
• 2. 自治團體의 效率的인 綜合調整 = 41
• 3. 上向式 計劃方法의 導入 = 42
• 4. 地域住民의 參與機會擴大 = 43
• 5. 政策基準과 方向設定 = 45
• 第4章 結論 = 52
• 參考文獻 = 53
• ABSTRACT = 55