• The Journal of the Korea Contents Association
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• v.14 no.7
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• pp.161-168
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• 2014

This paper with Korean to promote decentralized countries, considered previous studies related to decentralization. Next, with target scholars and professionals looked at the evaluation of the degree of decentralization and the direction. Last deduced the task of decentralization. The decentralization task is first, expansion of organizational autonomy. The organization of local government determined based on the content of the job is desirable. Second, the personnel operating is secured autonomy. Local government officials and staff is independent and uniformly control. And it is necessary to recruit such as checks and supervision of the relevant local councils and civil society. Third, the financial decentralization is the expansion. The expansion of fiscal decentralization First, determined the expansion of municipal law prescribed by the regulations within the scope of local autonomy. Next, the local switch through national expansion of fiscal decentralization is necessary. In addition, the expansion of fiscal decentralization need the expansion of the local income tax and the expansion of local consumption tax.

• Korean Journal of Social Welfare Studies
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• v.49 no.3
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• pp.35-60
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• 2018

This paper investigates the effects of fiscal decentralization on public welfare finance, focusing that welfare status experienced a post-industrial society has proposed decentralization as a response. The decentralization includes local government responsibilities and expanded roles under the background of fiscal distress of center governments and new social risks. For the analysis, the first theory is established to find out the effect of fiscal decentralization on social expenditure. Also, the second theory is set up for the relationship between the level of fiscal decentralization and composition of social expenditure. Findings indicate that the level of social expenditure of state would decrease as the level of fiscal decentralization increases. Also, the more the level of fiscal decentralization increases, the more the in-kind benefits among total welfare expenditure increase.

• International Area Studies Review
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• v.16 no.3
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• pp.77-97
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• 2012

Estimated coefficients has serious problems including inconsistency, biasness, etc. because many researches about the effect of fiscal decentralization on a country's economic growth use the traditional OLS method. Researches use the data intactly so that so called "spurious regression" phenomenon exists. This causes fundamental fallacy. This research tries unit root test, cointegration test, and then estimates the United States' economic time series by using VECM. The analysis of the effect of the state level-fiscal decentralization on economic growth shows two long term-equilibriums. During short term-dynamic adjustment, fiscal decentralization and economic growth move the same or different directions. In case of prediction GDP increases steeply and then from 2015 gently; and fiscal decentralization index shows a general reduction trend and then decreases slowly. At local level it shows two long term-equilibriums. During short term-dynamic adjustment, fiscal decentralization and economic growth also move the same or different directions. Impulse response analysis shows the very negative effect of fiscal decentralization on economic growth.

• The Journal of the Korea Contents Association
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• v.8 no.12
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• pp.275-282
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• 2008

We are facing that we promptly meet the needs of the times which demand a local decentralization. We must consider, above all, the relations between central government and local government to carry out local decentralization or devolution successfully. In this respect, it is needed to enter into a relationship of intergovernmental function allocation. On this basis of this regard, we have to come up with right intergovernmental financial relations. Given this fact, this study will produce intergovernmental relation model, and then analyze our intergovernmental financial relation positively based on three criteria, such as intergovernmental power relations, role distribution between central government and local government, and the allocation of tax resources. Analysis shows that our intergovernmental financial relation belongs to a management.decentralization model generally.

• The Journal of the Korea Contents Association
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• v.13 no.2
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• pp.235-243
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• 2013

This study analyzes the interaction of variables consisting of the local finance system based on the theory of system thinking regarding how financial decentralization can be understood as the political means for local decentralization and why it is needed. The results gained from this research are as follows: first, variables consisting of the local finance system form interactional relationship in the significant level, and it has been found that rapid growth and rapid decline repeat with five positive feedback loops as the center. Second, strategic points for the validity of local finance decentralization were discovered through causal map modeling. In particular, it has been shown that the virtuous cycle structure declines the local finance system through the constant operation of variables (government subsidies, taxation for real estate transactions, central government's local finance mediation system, and local government debt, etc.) that deteriorate the vicious cycle structure. Based on this, strategic policy tasks were drawn. It is expected that this study will help the understanding of the local finance system and increase academic width for local finance from the aspects of general knowledge, not the knowledge about local finance decentralization.

• Journal of the Korean Regional Science Association
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• v.35 no.1
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• pp.33-46
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• 2019

In the previous literature, there have been many attempts to probe the relationship between fiscal decentralization and regional balanced development. Much of the literature on this issue argued that the balanced development could be achieved by deviating power from central government to local government. However, several research has raised concerns about the relationship between the two, showing that decentralization could serve as a factor which could further exacerbate the regional imbalance. In particular, they insisted that most of the local taxes that due to the promotion of fiscal decentralization may be concentrated in the metropolitan area. The aim of this study is to verify the hypothesis that the net effect of decentralization promotion may be different depending on local governments' financial conditions. The empirical analysis of this study showed that local government could expand local taxes of about 18 trillion won if the fiscal decentralization was realized. However it was also be found that fiscal decentralization have shown the decrease in the local taxes.

• Korean Journal of Social Welfare
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• v.61 no.2
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• pp.61-84
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• 2009

There has been a continuous debate on decentralization of welfare. The proponents of decentralization argue that it will enhance the autonomy of local governments and the efficiency in the provision of service. However, the opponents argue that it will lead to the welfare reduction and the increased inequality among localities. This study attempts to deal with the question, focusing on the evaluation of decentralization reform of Roh Government. The main results are as follows: After the decentralization, local governments has undergone hardships in financing the welfare service, while there is no clear evidence that the local autonomy has enhanced. In respect of fiscal role-sharing, local duties has significantly increased because of the insufficient grants-in-aid for decentralization and inappropriate formula in assessing the grants. In respect of functional role-sharing, the decreased role of central government made it difficult for local governments to provide enough residential institution for the elderly and the disabled. To improve the decentralization reform, deliberate reclassification is needed to decide which item should be transferred to localities. Regarding the characteristic of the projects, social services could be transferred in the long run, while central government should take more responsibilities for the income guarantee and protection for the disadvantaged.

• The Journal of the Korea Contents Association
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• v.22 no.7
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• pp.126-135
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• 2022

Decentralization is a structural characteristic surrounding the allocation of power within an organization and is discussed at the organizational, national and local levels. This study examined the evaluation and decentralization direction of decentralization of public officials to derive problems and development directions of decentralization in Korea. We also derive our decentralization task. The decentralization task is, first, the expansion of autonomy in organization composition. The organization of local governments shall be determined according to the details and amount of local affairs. Second, it is to secure autonomy in personnel management. It is desirable for local governments to handle local gardens and manpower management autonomously rather than central uniform control. However, it is necessary to leave the checks and supervision to the local council, civic groups, and local residents. Third, the expansion of fiscal decentralization. First of all, the tax rate should be determined by ordinance within the scope prescribed by law to expand the autonomous financial authority. Next, it is necessary to expand local finances through the conversion of national taxes to local taxes. Next, it is necessary to expand local income taxes and local consumption taxes. Decentralization requires cooperation between the central and local governments and participation of local residents and stakeholders, breaking away from central unilateral and short-term thinking.

• Korean Journal of Social Welfare
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• v.60 no.1
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• pp.159-185
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• 2008

The balance between centralization (power concentrated nationally) and decentralization (power devolved to local government) is a perennial issue in the field of social welfare administration. In the design of social welfare administration, values and assumptions related to decentralization and centralization generally are expressed in choices concerning pluralism versus uniformity, small versus large. In this context, this article tried to find and analyze the problems of financial decentralization of social welfare pursued by No Moo-hyun government. The decentralization of social welfare caused horizontal inequity between local governments, lack of social welfare finance of local government, and impediment of local government finance autonomy.

• Proceedings of the Korea Contents Association Conference
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• 2009.05a
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• pp.537-542
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• 2009

The Question is to expend Non-Provide Taxes(so on Local Income Tax and Local Consumption Tax). Can we legislate Non-Provide Taxes and levy them to a taxpayer? This Paper is to study a Scheme of Solution for Expansion of Fiscal Decentralization and search Laws and Ordinance, Theories and Case Law of the Major states. Therefore This Study is to aim for expanding at Legislation Power of Local Tax.