분권자치를 위한 지방재정법제 개혁방안

Abstract

Considering the financial condition of local governments in Korea, the financial strength of local governments is generally weak. The financial autonomy rate (degree of the local government's financial independence), including the previous financial resources, also appears to be higher than the financial independence rate, but the basic autonomous governments are still at a low level. The structure that subsidies are more than local taxes, the self-help effort of the local government in the grant standard of the grant tax is set as the amendment standard or the One-sided decision-making structure of the central government etc. There is a lot of problems such as opacity. These existing structures maintain or intensify the subordination of the municipalities to the central government. Therefore it is required to fundamentally reform the financial allocation method that restricts the financial autonomy or autonomy of local autonomous entities and intensifies regional disparities among local autonomous entities. In this regard, it is necessary to allocate resources according to the principle of linkage between office and financial resources and to expand local tax to a certain level, but to reduce special grant tax or subsidy. In addition, the adoption of the joint tax system should be also considered in order to strengthen the financial adjustment system. For all this, it is necessary to amend the Local Tax Law and the Local Finance Adjustment Act.