재정분권과 지방재정의 자율성 확대방안에 관한 연구

Abstract

[Purpose] This study analyzes the content and current status of the local finance policy of the Yoon Seok-yeol government, and then derives the impact and limitations on fiscal decentralization and local fiscal autonomy, and suggests policy alternatives that can expand local fiscal autonomy in terms of strengthening fiscal decentralization. [Methodology] After reviewing previous studies on fiscal decentralization and local fiscal autonomy, we identify the current status and problems of the Yoon Seok-yeol government's local fiscal policy and then suggest policy directions that can expand fiscal decentralization and fiscal autonomy. [Finding] Up to now, the national agenda regarding the local finance policy of the Yoon Seok-yeol government has only presented the direction of implementation, and no specific detailed implementation plan has been established. The problems and policy directions of local finance that the Yoon Seok-yeol government must solve are broadly as follows: ① In terms of revenue, it must improve the absence of taxation autonomy, poor revenue scale, and gaps between regions; ② In terms of expenditure, it must improve the excessive matching costs of national treasury subsidy projects and the absence of autonomy; and ③ In terms of fiscal management, it must transform the external control mechanism managed by the central government into an internal control mechanism led by local governments. In addition, the detailed policy directions for strengthening fiscal decentralization and expanding fiscal autonomy are as follows. First, it must secure local governments’ right to self-taxation and expand self-financing resources. In order to guarantee local governments the right to self-taxation, the Constitution must be revised, or the local tax system must be reformed so that the right to determine tax rates using the current flexible tax rate system can substantially contribute to increasing self-financing resources. The possibility of self-financing resources being reduced due to a decrease in national tax revenue must be blocked. Second, in order to increase the financial resource sufficiency rate of general grants, the statutory grant rate set at 19.24% of the current domestic tax must be adjusted upward, or the introduction of a local decentralization tax must be considered in order to reform the existing local finance securing system centered on dependent resources (general grants). Third, the autonomy of local finance management must be strengthened to secure revenue and expenditure decentralization. Fourth, national treasury subsidy projects must be transferred to local governments, or the matching ratio of the local burden cost must be reduced, and the responsibility for national treasury subsidy projects must be shifted toward expanding fiscal autonomy. Finally, information on financial management must be disclosed in a way that is in line with the residents’ perspectives, resident participation in financial management must be activated, and a resident-led financial project self-evaluation system must be introduced. [Implication] This study suggests the direction of policy alternatives that can solve the problems of fiscal decentralization and fiscal autonomy revealed in the goals and contents of the Yoon Seok-yeol government's local fiscal policy.