지방소멸대응 및 지역균형발전을 위한 재정법적 과제

Abstract

Discussions on local extinction reaction and balanced regional development and discussions on realizing constitutionally guaranteed local autonomy are aimed at the same goal. The guarantee of sufficient financial conditions is a prerequisite for all local governments to be able to fulfill their responsibilities for the well-being of their residents, which in turn creates the basis for local governments to respond appropriately to local issues such as population decline, and ultimately to achieve regional balanced development. The limitations of state-led responses to the problem have provided the basis for discussions that emphasize the role of local governments, and there is a growing interest in a fiscal system that ensures that local governments can actively respond to the problems of local extinction and regional disparities. This article examines the problems of the local grant tax, the regional coexistence development fund, and the local extinction reaction fund, which are important systems for creating a foundation for balanced regional development, and suggests ways to improve the conditions for local governments to actively respond to the problem of local disappearance by compensating for the limitations of local finances and adjusting the financial imbalance between local governments. By compensating for the financial limitations of local governments and expanding the financial autonomy of local governments, local grant taxes provide an important financial basis for local development and counteracting local decline. However, in actual operation, these functions can point out problems that can also be used as a means for the state to control local governments, so it is necessary to improve the local grant tax in line with its nature and purpose. In the case of the regional coexistence development fund, it performs the function of adjusting the financial imbalance between regions, which is a basic requirement for local extinction reaction and balanced regional development, but it requires a thorough review of the limitations arising from the financing and operation of the fund format. Even in the case of the local extinction reaction fund, which is directly aimed at responding to local extinction, there is a need to discuss the size of the fund, problems with differential distribution, and, ultimately, a review of the criteria for designating depopulated areas.