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KCI등재 학술저널

지방재정분야의 회고와 전망

Retrospect and Prospect on Local Financial Systems in Korea

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In this study, since 1991, the trends and changes in the local finance was analyzed, and was examined the central government s policy agenda for local finance. Despite the implementation of local autonomy, financial decentralization is quite insufficient state and recently the local government share of total government spending is stagnant state. In addition, the local governments is highly dependent on subsidies(funds transferred from the central government) than local tax. Thus, in long-term perspective the challenge for the development of local finance as follows: First, the allocation system of resources between the central and local governments should be re-established. Second, through the restructuring of the tax system, local governments should be to strengthen the capabilities of local tax. Third, to enhance the autonomy of local finance the new subsidy system should be built. Fourthly, against the excess fiscal spending local governments should strengthen its own efforts. Finally, in against to the sharp increase of social welfare demand the sustainability of local finance should be strengthened.

I. 서 론

Ⅱ. 정권별 지방재정제도의 변화

Ⅲ. 지방재정의 거시적 변화추이

Ⅳ. 지방재정의 과제와 전망

Ⅴ. 결 론

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