인구감소시대 도래에 따른 지방재정의 법적 과제

Abstract

In Korea, due to the state-led policy to suppress population growth, the fertility rate has fallen sharply, and now it has fallen to a serious level. Population decline is a combination of low birthrate and aging factors and population movement. As the working-age population moves to Seoul in search of work, the provinces are suffering from the double grief of an increase in the number of elderly people and a decrease in the working-age population. Now, more than half of all citizens live around Seoul. The fiscal imbalance of local governments is gradually accelerating due to an increase in welfare expenditures due to aging and a decrease in local taxes due to a decrease in the working age population. Now local governments are facing a crisis of survival. In order for local governments to function in the era of population decline, first of all, population change must be considered as a planning factor in the mid-term local fiscal plan. In addition, it should be linked to the financial plan and the urban master plan as a factor of population. In addition, local governments' policies to encourage childbirth should be adjusted at the central government level to prevent unnecessary competition and increase the efficiency of budget use. Reforms on local taxes should be promoted, such as the establishment of new tax items such as the joint tax and local welfare tax. Declining population means that the paradigm so far is completely reversed. It is difficult to guarantee local survival in the current era of population decline simply by repeating the existing policies. Now that the changes in the era of population decline are appearing one by one, more aggressive and drastic fiscal changes will be followed to expect fiscal vitality for the province to survive.