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
- 연구보고서
- 저자정보
- 발행연도
- 2014.12
- 수록면
- 1 - 134 (134page)
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초록· 키워드
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This research is to reestablish the fiscal relationship between the central government and local governments through the analysis of the central government’s control structure over local public finance. The central government’s control structure over local public finance was examined through dividing it into the revenue side control structure which comprises the autonomous fiscal right, local taxes, and subsidies and the expenditure side financial control structure which comprises work distribution and financial resources distribution and the financial management side financial control structure.
The results of the analysis show that the fiscal relationship between the central government and local governments in Korea is asymmetrically designed in authority and work distribution and financial resources raising functions, so autonomous decentralization in autonomy, participation and responsibility is insufficient. In other words, local governments’ financial structure is not free from the vulnerable financial structure since it is ruled and controlled in the centralized framework.
So the fiscal relationship between the central government and local governments needs to be reorganized from the traditional dominant-subordinate relationship to the equal-cooperative relationship. In other words, the relationship between the central government and local governments should be reorganized from heteronomous control relationship to autonomous control relationship.
To convert the fiscal relationship between the central government and local governments to the cooperative system, the tax revenue sources of national taxes and local taxes should be readjusted and the weight of local taxes should be raised in line with the authority distribution and autonomous fiscal right should be secured. To achieve this, close review on the expenditure right distribution structure and the financial resources distribution structure of the central government and local governments is needed.
The results of the analysis show that the fiscal relationship between the central government and local governments in Korea is asymmetrically designed in authority and work distribution and financial resources raising functions, so autonomous decentralization in autonomy, participation and responsibility is insufficient. In other words, local governments’ financial structure is not free from the vulnerable financial structure since it is ruled and controlled in the centralized framework.
So the fiscal relationship between the central government and local governments needs to be reorganized from the traditional dominant-subordinate relationship to the equal-cooperative relationship. In other words, the relationship between the central government and local governments should be reorganized from heteronomous control relationship to autonomous control relationship.
To convert the fiscal relationship between the central government and local governments to the cooperative system, the tax revenue sources of national taxes and local taxes should be readjusted and the weight of local taxes should be raised in line with the authority distribution and autonomous fiscal right should be secured. To achieve this, close review on the expenditure right distribution structure and the financial resources distribution structure of the central government and local governments is needed.
목차
[표지]
[머리말]
[연구요약]
[차례]
표차례
그림차례
[제1장 서론]
제1절 연구배경 및 목적
제2절 연구범위 및 방법
[제2장 정부간 재정통제 구조에 대한 이론적 논의]
제1절 지방재정 통제의 의의
제2절 지방재정 통제의 방식(수단, 형식)
[제3장 지방재정 통제 제도의 실태 분석]
제1절 지방 재정통제 제도의 실태 분석
제2절 일본의 지방재정 통제제도의 실태 분석
제3절 한국과 일본의 재정통제 제도의 비교
[제4장 재정통제 제도의 문제점 및 개선방안]
제1절 지방재정 통제 제도의 문제점
제2절 지방재정 통제 제도의 개선방안
[제5장 결론 및 정책제안]
제1절 연구결과의 요약
제2절 정책건의
[참고문헌]
[Abstract]
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UCI(KEPA) : I410-ECN-0101-2016-309-002026234