재정분권의 이론과 적정한 지방재정의 구조 모색
Theory of Fiscal Decentralization and the Desirable Structure of Local finance Structure
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The objective of his paper is to suggest the desirable structure for Korean local finance based on the theory of local public finance. First of all, we figure out the problems in the Korean local finance structure on the basis of the benefit principle that is required to enhance the efficiency in resource allocation and fiscal accountability. Secondly, we postulate the political utility maximization hypothesis for the behavior of Korean local governments and the resulting inefficiencies in allocation using a simple non-cooperative game. Finally, we suggest a desirable structure of Korean local public finance using the results drawn from the analysis. It is shown that the local public fiance of Korea is required to be restructured so that the local taxes will be the main source of local revenue in order to provide the local governments with the proper incentive to exercise their tax autonomy.
Abstract
The objective of his paper is to suggest the desirable structure for Korean local finance based on the theory of local public finance. First of all, we figure out the problems in the Korean local finance structure on the basis of the benefit principle that is required to enhance the efficiency in resource allocation and fiscal accountability. Secondly, we postulate the political utility maximization hypothesis for the behavior of Korean local governments and the resulting inefficiencies in allocation using a simple non-cooperative game. Finally, we suggest a desirable structure of Korean local public finance using the results drawn from the analysis. It is shown that the local public fiance of Korea is required to be restructured so that the local taxes will be the main source of local revenue in order to provide the local governments with the proper incentive to exercise their tax autonomy.
참고문헌 (32)
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