「국가재정법」상 기금제도의 재정법적 개선 방향 - 지방소멸의 방지와 지방시대 구현을 위한 지방재정의 자율성 강화의 관점에서 - = Direction for the financial improvement of the fund system in accordance with the National Finance Act

다국어 초록 (Multilingual Abstract)

Currently, Korean society is facing various problems. Among such problems, the rapid low birth rate and population decline are causing a serious national crisis. The current low birth rate and population decline are similar to the rapid economic growth that Korean society has experienced over the past time. Excessive competitive pressure and the widening socioeconomic gap that arise during the process of rapid economic growth are becoming powerful incentives that lead to low birth rates and population decline. The population decline that is occurring simultaneously with the low birth rate is once again causing a crisis such as local extinction, and it can be said that we are living in an era where the national and local governments' will and implementation of policies to overcome this crisis are considered more important than anything else. . The practical policy means of the state and local governments to respond to the demands of the times can be said to be finance, and its importance lies in the fact that any policy that is not accompanied or linked to fiscal policy cannot guarantee effective implementation and performance. You can find it. We would like to present a plan to improve financial laws to establish a fund system for the realization of the local era and balanced regional development, and to realize the fund system as an element of national finance in compliance with fiscal democracy and constitutionalism.
First. From a financial constitutional perspective, important contents of the fund system under the National Finance Act must be accepted before the Constitution and, in this sense, Articles 2, 3, 16, 17, 56 and 59 of the same Act. There is a The content of Article 60, Article 61, Article 62, paragraph 1 of Article 63, Article 69 and Article 73 of the Constitution must be taken into account. The content of these provisions is essential for the state amendment and important content of the fund system. Second, in order to functionally coordinate the fund system under the National Finance Act and the fund system under the Local Fund Act, it is necessary to integrate the local species extinction control fund and the local coexistence development fund and operate these funds in an integrated manner with the fund under the National Finance Act. In particular, the functional relevance and similarity of the economic funds between the state funds and the funds under the Municipal Funds Act and the special account for balanced regional development should be checked. Finally, an integrated functioning of the Special Account for Higher and Lifelong Education, the Special Account for Balanced Regional Development and the funds under the National Finance Law must be examined. The policy objective in responding to the risk of regional extinction caused by population decline and regional development is to increase the total amount of transfer resources that local governments can use independently and autonomously, rather than providing financial support through a passive partitioning state. Because it is appropriate and meets the current requirements of the time to strengthen regional financial autonomy and responsibility.

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