제주행정체제개편과 재정 중립성의 법적 쟁점과 과제

Abstract

Jeju Special Self-Governing Province has been established on July 1, 2006. The two class systems called 4 city-counties and Jeju-Do have been converted into the single class system called Jeju Special Self-Governing Province. By the way, there is a discussion about this reorganization of administrative system again. The type of primary local authority (the direct election of mayor, the composition of parliaments, etc.) or the type of direct election of administrative mayor (the direct election of mayor, without composition of parliaments), etc. are being discussed as the representative plan. It is reviewed how this reorganization plan of administrative system of Jeju Special Self-Governing Province may effect on the finance of Jeju Special Self-Governing Province, namely the degree of the financial neutrality is considered, and the legal plans to enhance the self-reliance ratio of finance and the financial independence ratio have been proposed in this text. It does not have the substantial effect on the self-reliance ratio of finance and the financial independence ratio of the whole Jeju Province whether it is current administrative system, the type of primary local authority, the type of administrative mayor whatever it would be as a result of comparison between the data by the primary local government before Jeju Special Self-Governing Province has been introduced and the data by administrative cities (in fact the whole Jeju Province owing to the limit of data) after that has been introduced from the aspect of the self-reliance ratio of finance and the financial independence ratio. It is said that the finance is neutral. It is another matter to narrow the gap in the self-reliance ratio of finance and the financial independence ratio among the local governments within the previous Jeju Special Self-Governing Province. Meanwhile, as the plan to enhance the self-reliance ratio of finance in Jeju Special Self-Governing Province, the method to adjust the tax rate pursuant to the ordinance after the amendment of the local tax law for the new items of taxation, the amendment of local income tax different system from the income tax, the expansion of local consumption tax rate, and the development of logic, etc. to achieve the recognition of special case for Jeju Special Self-Governing Province are to be addressed. As the plan to enhance the self-reliance ratio of finance in relation to the independent revenue of Jeju Special Self-Governing Province, the security of financial support for the previous national office works and the security of financial support in accordance with the various kinds of exemption at national level, etc. are needed. But in this text only its direction focusing on the tax revenue level at this point in time has been proposed. The detailed enforcement plan and the validity of its plan shall be assigned to the future research subject.