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사회과학
자연과학
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예술체육학
복합학
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논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 발행연도
- 2012.12
- 수록면
- 229 - 250 (22page)
- DOI
- 10.18284/jss.2012.06.31.1.229
이용수
초록· 키워드
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.
상세정보 수정요청해당 페이지 내 제목·저자·목차·페이지Major 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.
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목차
- Ⅰ. 머리말
- Ⅱ. 재정위기 개념과 재정운영 규범으로서의 건전성
- Ⅲ. 지방재정 위기의 발생원인 분석
- Ⅲ. 지방재정의 건전성 확보방안
- Ⅳ. 맺음말
- 참고문헌
- Abstract
참고문헌
참고문헌 신청최근 본 자료
UCI(KEPA) : I410-ECN-0101-2014-300-003014291
