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.
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초록· 키워드
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The purpose of this study is to analyze intergovernmental fiscal relations. For this purpose, I go through three steps. At first, I define the concept of intergovernmental fiscal relations through theoretical researches. I define local fiscal autonomy as a ratio of expenditure free from the regulation of central or upper local governments. The second step is to define limitation or autonomy factors on expenditure budget documents. Local governments` expenditure is divided into central government or upper local government`s subsidized projects, self-financed projects, legally required expenses, and operating expenses. The last step is to calculate the amount of those in local governments` budget documents. For positive analysis, I selected five local governments which are composed of Si Do that are metropolitan city and provincial government or state(province), and S Gun Gu that are city, county, and town. To sum, the results of this study show that, first, the fiscal autonomy of expenditure is analyzed about 25%. Second, subsidized projects of central or upper local governments are used to regulate fiscal autonomy of local governments.
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UCI(KEPA) : I410-ECN-0101-2018-032-001837604