지방분권화 시대의 지방재정 및 지방세제 발전방향

Abstract

In a decentralized world, harmonization of 'local autonomy' and 'fiscal responsibility' should be a crucial factor in developing policy alternatives for local finance and local taxes. In this study four logical steps of thinking in developing reform measures are proposed. Those are: 1) to modify individual system to enhance rationality and practical applicability; 2) to secure every local government financial resources necessary for providing the national minimum level of local services; 3) to enhance the price function of the local tax system; and 4) to develop aggressive policy alternatives for narrowing regional disparities and harmonized development.