지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
Special Act on the Establishment of Jeju Special Self-governing Province and the Creation of Free International City(hereinafter as “Special Act”) was already enacted on February 21, 2006 and Jeju Special Self-governing Province(hereinafter as “Jeju Self-governing Province”) was established newly on July 1, 2006. In spite of the rights of Self-government to be granted to Special Province are strengthening of self-lawmaking and self-organization and management, expansion of residents participation, strengthening of financial autonomy etc., the Jeju Self-governing Province has not made satisfying results while.
For this reason the Central government did revise the Special Act on May 2011. This amendment has given Jeju Self-governing Province the autonomous rights than the previous Special Act. In particular the Central government has authorized Jeju Self-governing Province the autonomous finance rights than the previous Special Act.
Bout Special Province has a low standard of financial independence as compared with some local governments. Therefore to be developed Special Province as a advanced model of decentralization of power and international city will manage systemic and independent business from autonomical finances.
Because the rights of finance to be granted to Special Act are limited, this rights are not of help substantial finance expansion of Special Province. Therefore I think that Special Province is granted the rights to expand taxation autonomy as to transfer items of national tax or national tax to be collected by Special Province to Special Province to provide in Special Act §4 ③. This example is that the Central government give Jeju Self-governing Province return right of the added value tax for the tourist. This province enacts an ordinance to impose Environment Tax a portion of VAT return tax.
The Financial Soundness of Jeju Self-governing Province does not get off the provision of special Act, but is transferred effective autonomous finance rights and has accompanying responsibilities for the transferred rights.
For this reason the Central government did revise the Special Act on May 2011. This amendment has given Jeju Self-governing Province the autonomous rights than the previous Special Act. In particular the Central government has authorized Jeju Self-governing Province the autonomous finance rights than the previous Special Act.
Bout Special Province has a low standard of financial independence as compared with some local governments. Therefore to be developed Special Province as a advanced model of decentralization of power and international city will manage systemic and independent business from autonomical finances.
Because the rights of finance to be granted to Special Act are limited, this rights are not of help substantial finance expansion of Special Province. Therefore I think that Special Province is granted the rights to expand taxation autonomy as to transfer items of national tax or national tax to be collected by Special Province to Special Province to provide in Special Act §4 ③. This example is that the Central government give Jeju Self-governing Province return right of the added value tax for the tourist. This province enacts an ordinance to impose Environment Tax a portion of VAT return tax.
The Financial Soundness of Jeju Self-governing Province does not get off the provision of special Act, but is transferred effective autonomous finance rights and has accompanying responsibilities for the transferred rights.
목차
I. 서론
II. 제주자치도의 재정현황
III. 제주자치도의 자치재정권
IV. 제주자치도의 재정건전성 확보방안
V. 결론
참고문헌
Abstract
참고문헌 (28)
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