地方自治制 實態와 地域開發政策硏究 : 地方財政을 中心으로

지방재정을 중심으로 지방자치제와 지역개발정책을 연구했다.

Executing of local autonomy system, in practice, assumes self-reliance of local fiscal and financial capability. This capability is considered to be an essential factor for the sucess of regional development projects and plans, especially in Korean context where the expectation toward the result of local autonomy has been soaring up almost limitlessly. On the contrary, self-reliance in Korean context is so far from expectation. In this regard, this study intends to analyze the situation as well as the problems of local financial capability.

And the findings are that self-reliance of local governments except Metropolitan government of Seoul City is far under the level considered to be relevant to the execution of local autonomy system, and that imbalanced development policy of last twenty five years of Korea made the allocating of the fruits of the policy too much inclined to a certain region of the peninsular. On the basis of these findings, administrative regions should be re-lineated to secure regional balance of development. At the same time, each local autonomous units should seek some mean to secure financial resources to cope with financial demands.

In this regard, national tax revenues should be transferred to local revenues, new tax items should be installed, and tax-ratio should be reallocated.