지방자치단체의 자주재원확보방안에 관한 연구

Abstract

Local governments are at risk of extinction due to low fertility, aging population, migration of population to large cities, prolonged regional economic downturn, and demand for welfare finance due to welfare service expansion. The degree of financial autonomy, which is an index of self-financing of local autonomous entities, has been decreasing year by year, and local governments tend to rely on local government subsidies and state subsidies. Although local autonomous entities need to implement local autonomy and local fiscal decentralization autonomously according to the characteristics of localities, local autonomous entities are not able to properly fund their own resources, Administrative and financial interventions could lead to the frequent revocation of local autonomy. In particular, local autonomous entities are experiencing a low birthrate and an aging tendency, and the demand for local finance has increased due to the expansion of the welfare administration of the residents. Therefore, this paper examines the concept of self-financing of local autonomous entities, the legal system related to self-financing, and the resources of local governments. In addition, there is also a tendency to refer to the Constitutional Charter of the Guarantee Law, the transfer of the taxation of the national tax and the local tax, and the rational adjustment (transfer of the real estate tax, comprehensive real estate tax, transfer of individual consumption tax to local tax, We will review the legal issues related to the revitalization of the elasticity tax rate through the ordinance and the rational improvement of the local allocation tax calculation system, the introduction of the hometown love tax and the introduction of outside the lawt of the local taxation system, and the improvement of the collection rate of imports other than the local tax through artificial intelligence, big data, And to find a reasonable way to secure their own financial resources. First, local autonomous entities are frequently restricted by the local tax law and the local tax law. Therefore, it is stipulated to revise the Constitution so that actual local autonomous entities are guaranteed frequent autonomy. In order to rationalize the disparity gap between local autonomous entities, The adjustment system should be stipulated in the Constitution. Second, according to the principles of safety, relevance, and universality of local tax, transfer tax income tax, comprehensive real estate tax, individual property tax, individual consumption tax to the local taxation office, raise the value added tax and local consumption tax to expand the welfare center, Should be reasonably improved. Third, local autonomous entities should actively enact local tax regulations on local tax rates and ensure that local resources are secured. Also, in the calculation of local grant tax, the legislative system should be improved to reflect the efforts of expanding the elastic tax rate of local governments. Fourth, due to the decrease of the local population, the local taxation foreign tax and the love tax for the hometown should be newly established in order to prevent local disappearance and to promote balanced regional development. Finally, in order to expand the local tax externals, it is necessary to establish local tax collection regulations, to find new income sources other than local tax through artificial intelligence, big data, drone, etc.