지방재정 여건을 반영한 맞춤형 재정분권 추진 방향

Abstract

It has changed greatly of the environment surrounding local finance: that is, Increasing social welfare costs due to low fertility and aging, increasing the need for safety of residents, rapid decrease of population, deterioration of environmental problems etc. And we have not been able to overcome the difference in financial condition between the metropolitan area and non - metropolitan area, and the gap of financial power among local governments is worsening. Given the reality of local finance, the establishment of a local financial system suitable for Korea's situation should be a national challenge. The Korean local financial system seek a customized fiscal decentralization (dual or differential fiscal decentralization) that runs the financial management system considering the financial condition in the mid and long term. However, considering the reality facing local governments, It should be pursued in the direction of building a focused financial framework. Considering the situation of local autonomous entities, the system of local financial system in Korea is required to be established as follows: First, in order to cope with the increasing financial demand and to improve the quality of life of local residents, the local government have to secure the financial decentralization and should increase the local tax revenue by utilizing the common taxation system (including joint tax); Second, as a mechanism for adjusting fiscal conflicts between central and local governments and local governments, the local share tax should be supplemented with measures to make improvements in line with the changed situation.; Third, the horizontal financial adjustment system should be strengthened as a means of adjusting the financial power gap between provinces and provinces that can be created by local tax expansion.