법령 개정을 통한 재정분권 확대방안

Abstract

This study proposed a revision of the Act and Enforcement Decree that would allow the expansion and practice of fiscal decentralization without constitutional amendment. The most important part of the fiscal decentralization was to expand revenue, which was proposed through the revision of the Local Tax Act to increase the local consumption tax rate and the local income tax rate and reduction of local tax exemptions through the revision of the Enforcement Decree of the Local Fiscal Act. This study proposed the introduction of a block grant system to integrate similar small-scale national subsidies through the revision of the Act on the Management of grants. The study also suggested that the government should provide full subsidies for basic survival rights projects and for mid- to long-term planning projects for the entire population. The study suggested that if a national tax is transferred to a local area, it should raise the local grants rate through the revision of the Local Grants Act to offset the reduction in local grants. Finally, the study presented strengthening the horizontal fiscal adjustment functions such as adjusting the regional weights of local consumption index by revising the Enforcement Decree of the Local Tax Act and changing the national subsidy rate, through a revision of the Enforcement Decree of the Act on the Management of grants as the tax revenue of major local taxes is concentrated in Seoul and the Gyeonggi Metropolitan Area.