조세부담의 지역간 격차와 이전재원의 효과
The Distribution of Tax Burden and the Effect of Intergovernmental Transfers on Regional Disparities
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This paper investigates the distribution of national and local taxes, and analyzes the impact of intergovernmental transfers on regional disparities in Korea. Since the share of local tax revenues is very low, the intergovernmental transfers dominate regional disparities of local public finance. As a result, regional disparities are severe even after the intergovernmental transfers were carried out. Korea is required to accomplish local tax reforms that realize benefit principle, also to achieve hard budget constraint in the field of local public finance
Abstract
This paper investigates the distribution of national and local taxes, and analyzes the impact of intergovernmental transfers on regional disparities in Korea. Since the share of local tax revenues is very low, the intergovernmental transfers dominate regional disparities of local public finance. As a result, regional disparities are severe even after the intergovernmental transfers were carried out. Korea is required to accomplish local tax reforms that realize benefit principle, also to achieve hard budget constraint in the field of local public finance
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