미군정기의 지방재정 실태 및 구조 분석
A Study on Local Finance Condition and Structure of U.S. Military Administration
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Abstract
The study for the period of United States Military Administration has a great meaningfulness in the study of local finance and government of Korea. However, these studies have been considerably deficient. Especially, in academic field of Korean public adminstration, it was not able to find the study of local finance during the period of U.S. Military Adminstration. Under this situation, this study was trying to look at the structure of finance and economy during the period of United States Military Administration and analyzed the actual conditions and structures of the local finance. As a result, this study found out that the local finance had the following characteristics during the period of U.S. Military Administration. Firstly, there was no existence of the organization which could handle the local administration and finance in the central government level. Secondly, there were four times of revisions for the institution of local taxes in two year and eleven months, in very short period of time. Thirdly, there was a rapid amplification of the local expenses and the deep involvement of dependency for the central government. Lastly, the structure of the local taxes was formed mainly with property taxes. And, these phenomenon are still enormously influencing the present situation which the local autonomy is implementing.
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