지방재정 강화를 위한 지방세 배분구조의 문제점과 개선방안

Abstract

This study investigates the distribution structure of tax revenue among the central· local government, regional local·basic local governments in Korea. Based on the implications of reviewing the local finance system in Japan, this study has suggested the improvement plan. We also looked at the policy direction of the current government on local finance. Korea has a problem that its taxation resources are concentrated on the central government and regional local governments, which has resulted in various problems in the tax distribution structure. In order to solve this problem, improvements were proposed in this study; A plan to jointly taxation of local income tax, increase the local consumption tax rate, create a win-win consultation process between central and regional governments, and improvement plan of region adjustment grant. In order to fit the balanced development with the decentralization, the financial independence of the province should be raised and the win-win relationship between the central and local governments should be established. And it is not just to expand local finance, but also to actively try to solve financial imbalances in each province.