지방자치 성숙을 위한 지방자치단체 재정건전성 확보방안에 대한 소고

Abstract

In order for our local autonomy to jump to mature stage, it is necessary forall the components of local autonomy system-central government, localgovernments(and their heads), local assembly(and its members), localresidents-to cooperate, check and complement each other. In this paper, thefollowing schemes are suggested. To increase own revenues, appropriateexpansion of both local tax and non-tax revenues are needed. In the case oflocal tax, introduction of new tax, putting tax exemption and deduction in goodorder, transfer of national tax to local tax, securing missing tax bases aresuggested. And to enhance fiscal soundness of local governments, the roles ofall four components of local autonomy system are critically presented. It isnecessary for central government to improve various local fiscal managementtools in order to have practical effects. In the case of central government, it isessential to improve investment-loan screen system, local bond issue system,incentive and penalty system of local share tax, and local finance analysis anddiagnosis system, and so on. In the case of local governments(and their heads),it is necessary to promote expertise and fairness in investment-loan screensystem, recognize project-related laws and ordinances, and maintain sound buttense relationship with local assembly.