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水平的 地方財政調整制度 도입으로 인한 우리나라 市ㆍ道 地方自治團體間 財政力均等化效果分析

An Empirical Analysis on the Reduction Effect of Local Fiscal Capacity Difference among the Local Governments by Introducing the Horizontal Local Finance Coordination

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This paper is intended to focus on the direct reduction effect of local fiscal capacity Difference among the local Government in Korea by introducing the Gernan local finance coordination system. The results show that the introduction of the german system os contributive to reducing the fiscal imbalances among the local governments in Korea. However, it is noteworthy that there are two major problems. One is the exploration of the objective comprehensive index measuring local fiscal capacity. The other problem in introducing the German system is how to objectively measure the local fiscal demand.

Ⅰ. 序

Ⅱ. 硏究方法

Ⅲ. 地方自治團體間 水平的 財政調整方法 : 獨逸의 州相互間 租稅收入配分

Ⅳ. 우리나라 市ㆍ道間 水平的 財政調整制度 도입 효과

Ⅴ. 맺는말

〈참고문헌〉

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