지역경제활성화를 위한 지방정부 재정자율성

A Study on the Local Fiscal Autonomy for the Revitalization of the Local Economy

Recently, we have tried to introduce local tax for fiscal autonomy. However, this reform is connected with fiscal decentralization between central and local governments. It is important to set relevant goals for revitalizing of local economy in the process of fiscal decentralization which can be obstacles. At first, this article set some targets compared with those of OECD nations for fiscal decentralization. Secondly, more reasonable devices are designed for local fiscal autonomy. For example, the local share tax and national subsidy could be corrdinated in the first decentralization stage. Secondly, we should construct good life cycle structure among fiscal operations, local earning and local economy.