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자료유형
학술저널
저자정보
저널정보
한국지방재정학회 한국지방재정논집 한국지방재정논집 제7권 제2호
발행연도
2002.12
수록면
5 - 42 (38page)

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This paper focused on the historical characteristics of inter-governmental fiscal relations(lGFR) i n Korea. Historically IGFR in Korea was an extremely centralized and concentrated one and after 1987 it is under the transition to the centralized but diffusive one. High degree of centralization in IGFR has been formed by the military government since 1961 for the efficient implementation of the economic development plan, and changed a little bit from the mid-1980s. Korean people has fought with the rigid military government for the democratization in Korea including realization of local autonomy, ended abruptly by the military COUP in 1961. At last, the local autonomy was retrieved in 1991 following the direct elections of the local councils and the administrative chiefs of local government bodies. But the intergovernmental relations in Korea is still criticized as centralized one with more devolution of some administrative functions, but less decentralization of the independent public financial power. This study reviews the statistical trends and historical background of the reform of IGFR. The degree of fiscal decentralization could be demonstrated by the share of local government expenditure in the general government and the share of local tax revenue in the gross tax. In 2000, the former was 33.8% and the latter 18.1%. These characteristics of IGFR is defined as centralized diffusive system. The central government control the local autonomy via general and specific grants. To promote fiscal decentralization, we still need to further enlarge own-source revenues in local governments. especially switching some major item of national tax to local tax and introducing new local taxes with taxing powers given to local governments.

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UCI(KEPA) : I410-ECN-0101-2018-032-001836041