한국컴퓨터정보학회논문지 (Journal of the Korea Society of Computer and Information)
- 제10권6호
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- Pages.287-298
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- 2005
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- 1598-849X(pISSN)
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- 2383-9945(eISSN)
지방재정 보전을 위한 정부제도에 관한 연구
A Study on Local Equalization Scheme for Preservation of Local Government Finance
초록
지방자치시대를 맞이하여 진정한 지방분권화를 이루기 위해서는 일정 행정 수준의 자주재정 확립이 보장되어야 한다. 현재 우리나라에서는 지방정부가 안고 있는 수직적
In this local self-government era, in order to achieve real local decentralization, it is guaranteed to establish self-finances of certain administration level. Nowadays Local equalization scheme is carried out for insuring regional equal development and efficiency and effectiveness of administration and for solving vertical horizontal problem of unequal finance in local government. Local equalization scheme is the system to guarantee the financial source so that all local self-governing organizations can obtain national minimum standard while correcting the unbalance of finance and maldistribution of tax revenue source between regions. This paper presents the directions of improvement so that national subsidy and local tax can contribute to the finance balance of local self-governing organization in the uncertainties of future finance with weak financial ability. Consequently, it is required to operate the system according to balance principle by adjusting the operation form and distribution type such as national subsidy and local tax.