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.
논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 발행연도
- 2012.6
- 수록면
- 229 - 250 (22page)
- DOI
- 10.18284/jss.2012.06.31.1.229
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초록· 키워드
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This study analyses the causes of recent fiscal crisis syndrome in local governments. Whether fiscal crisis is temporary or permanent is diagnosed in terms of theoretical models.
Major causes of fiscal crisis in local governments are tax cut policy by central government, and decrease and aging of population in local areas. The gap between revenue and expenditure of local governments will gradually expand over time, causing fiscal pressure to fiscal crisis.
Several policy options are suggested to enhance the soundness of local finance. First, the share of local taxes should be increased in the total revenue of local governments. Tax reform, such as the introduction of local income tax, should be pursued. Second, the fiscal accountability of central government should be enlarged to cope with the increasing demand of social welfare. Third, local debt should be managed well under the management system of local finance. Four, the control and participation of the residents in local area should be enlarged with taxpayers’ suits and participatory budgeting system.
Major causes of fiscal crisis in local governments are tax cut policy by central government, and decrease and aging of population in local areas. The gap between revenue and expenditure of local governments will gradually expand over time, causing fiscal pressure to fiscal crisis.
Several policy options are suggested to enhance the soundness of local finance. First, the share of local taxes should be increased in the total revenue of local governments. Tax reform, such as the introduction of local income tax, should be pursued. Second, the fiscal accountability of central government should be enlarged to cope with the increasing demand of social welfare. Third, local debt should be managed well under the management system of local finance. Four, the control and participation of the residents in local area should be enlarged with taxpayers’ suits and participatory budgeting system.
목차
Ⅰ. 머리말
Ⅱ. 재정위기 개념과 재정운영 규범으로서의 건전성
Ⅲ. 지방재정 위기의 발생원인 분석
Ⅲ. 지방재정의 건전성 확보방안
Ⅳ. 맺음말
참고문헌
Abstract
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UCI(KEPA) : I410-ECN-0101-2014-300-003014291