제주특별자치도의 재정건전성 제고방안

Abstract

Special Act on the Establishment of Jeju Special Self-governing Province and the Creation of Free International City(hereinafter as “Special Act”) was already enacted on February 21, 2006 and Jeju Special Self-governing Province(hereinafter as “Jeju Self-governing Province”) was established newly on July 1, 2006. In spite of the rights of Self-government to be granted to Special Province are strengthening of self-lawmaking and self-organization and management, expansion of residents participation, strengthening of financial autonomy etc., the Jeju Self-governing Province has not made satisfying results while. For this reason the Central government did revise the Special Act on May 2011. This amendment has given Jeju Self-governing Province the autonomous rights than the previous Special Act. In particular the Central government has authorized Jeju Self-governing Province the autonomous finance rights than the previous Special Act. B0ut Special Province has a low standard of financial independence as compared with some local governments. Therefore to be developed Special Province as a advanced model of decentralization of power and international city will manage systemic and independent business from autonomical finances. Because the rights of finance to be granted to Special Act are limited, this rights are not of help substantial finance expansion of Special Province. Therefore I think that Special Province is granted the rights to expand taxation autonomy as to transfer items of national tax or national tax to be collected by Special Province to Special Province to provide in Special Act §4 ③. This example is that the Central government give Jeju Self-governing Province return right of the added value tax for the tourist. This province enacts an ordinance to impose Environment Tax a portion of VAT return tax. The Financial Soundness of Jeju Self-governing Province does not get off the provision of special Act, but is transferred effective autonomous finance rights and has accompanying responsibilities for the transferred rights.