지방자치단체의 재원형성과 관리상의 쟁점에 대한 검토

Abstract

Financial independence and resource amplification is the core of local autonomy system. Deliverability of public service also depends on the financial resources. Sound finance is achieved through a harmonious balance between revenue and expenses. Expense control has been on the front burner but attention towards revenues has been put on the side relatively. This results from the low level of financial independence of each local governments. An in depth discussion on long-term tax revision plans to achieve amplification of the local finance is needed. However, short-term improvement plans for existing system must be conducted along with the long-term plans. One of the measures for short-term improvement is raising collection rates of local taxes and local non-tax revenues. To increase local tax collection rate, delegation of collection to the private sector would be reviewed. However, it is questionable whether such authoritative act is delegable to the private sector. Thus, even if delegation to a private sector is possible, the collection task of private delegator ought to be limited. Local governments' intention must be reflected in non-imposition and exemption of local taxes. Issuing of municipal bonds must be controlled to maintain fiscal sustainability. Local non-tax revenues, composed of various commission charges, dues, liability amount, fine for negligence, and penalty surcharge, are another major source of income for local governments. Equivalent principle confronts with expense reimbursement principle when regarding the level of dues. When spending the collected fine for negligence and penalty surcharges, it must be spent on those with highest relevance. The performance of collecting local non-tax revenue is low. One of the reasons is in its complex procedure of collection. A legislation has been made accordingly for tax collection management of non-tax revenues. However, this legislation does not include management of penalty and compensation. Furthermore, its control measure for the delinquents is inadequate. In turn, Revision of law is being prosecuted in order to include management of fine for negligence and compensation. But there is a risk of it colliding with the Act on the Regulation of Violations of Public Order. Long-term plans of tax reform plan is a need for amplification of local public finance, but short-term plans of increasing tax and non-tax collection rate must be conducted in parallel. Meanwhile, regulation on soundness of the local public finance must be done within the range where rights of local autonomy is assured.