복지사무에 대한국가와 지방자치단체의 재정분담

Abstract

Since the constitution understands local autonomy as an institutional guarantee, the distribution of affairs on the local government is drawn naturally. The allocation of financial resources according to such distribution of affairs should be deemed to be a natural sequence. However, the tax weighted toward national tax continues after the execution of a local government, a low independence rate of local finance therefrom has set in as a chronic problem. In this local financial environment, a local government is put in a status difficult to procure the financial resources for autonomous affairs, but a rapid increase in the financial burden by means of the local empowerment of welfare affairs intensified the burden of the local finance all the more and led to the aggravation of financial standing. Of course, nation supports the welfare finance which the local government lacks in with the form of a local grant tax, a government subsidy etc., but this is not the independent revenue resources of the local government, so government finance and local finance cannot escape from a structural vertical imbalance state. Under these circumstances, the important affair nation or the local government should decide is how the burden of welfare finance between both parties will be shared. Under this awareness we intend to grope for a plan of reestablishment of the relation of welfare finance between state and the local government. First, as it was pointed out that the selection standard regarding local empowerment affairs is obscure, we have to prepare a clearer and more logical standard using the nature of office work and the past index. Then we have to decide the office work individually and concretely and redistribute it. Secondly, we should amend relevant laws so that the local government may decide necessary affairs in regional characteristics and timely tax administration. In addition, for the expansion of the weight of district tax, it requires the increase of tax rate of local excise, transfer of district income tax into independent tax etc. Third, it is checked that the local finance mediation system to secure the soundness of local finance is the factor rather to make local finance more difficult. For this reason, the switch of decentralization subsidy into general subsidy and increase of tax rate therefrom, increase of standard rate of subsidies rate as to enterprise from the national treasury, introduction of comprehensive subsidy, improvement of graded national subsidies rate etc. should be formed. However, the middle․long term improvement plan requires the expansion of independent financial resources of the local government, and as long as welfare policy extends like the present, the local government should also make efforts to secure the welfare financial resources preferably through the efficiency of financial expenditure in non-welfare area. Fourth, the more emphasis on the independence and soundness of local finance is put, the more responsibility of local government and the efficiency of financial operation on local finance shall be emphasized. For this goal, we shall have a system where the local council or residents can control the local finance.