지방재정 확충방안에 관한 연구 : 자주재원을 중심으로

Abstract

In 1995, as representatives of local autonomous government was elected and the second local governments congress began the session, genuine era of local autonomous governments has begun. After 10 years, it is a successful program in general, considering difficult environments and a short time table. However, there are problems that naturally arise as the autonomous government program matures. There are problems in achieving stability and maintaining continuity in administration of the local government. Furthermore, financial affair in the local government, which determines success of the program, is especially problematic. Financial autonomy of local authorities has never attracted extensive attention from researchers because central government and higher local bodies have provided financial assistance for the local government under the centralized governing system. However, local authorities must find ways to secure local finance themselves as local autonomy has taken root and financial assistance from central government has decreased substantially. Currently, securing financial autonomy is key to success of local authorities. Without financial autonomy, local authorities can not device local development plan and satisfy demand of residents. So, this study explore the methods of expanding local finance with emphasis on the local authorities foundation. In the area of local taxes, first of all, local taxes' transfer and each tax item should be adjusted reasonably. Second, the ratal of integrated land tax and the rate of tax should be regulated to realize balanced taxation, the levels of trading tax and tax burden should be adjusted reasonably. Third, in order to guarantee local autonomy, the procedure of tax levy should be improved amounts in arrears should be collected in an effective way. And other propermeasures to collect taxes are examined, above all, applying scientific administration to local tax collection.