국세와 지방세의 합리적 조정에 관한 법적 검토

At the beginning of participation government regime, it announced major national policy goals. One of these goals was 'United and Balanced Society'. To achieve this particular goal, korean government decided to perform delocalization of political and administrative power and to use this policy to achieve balanced development ot the nation. Also it selected 'Delocalization and Balance of Nationwide Development'. Therefore the needs for building healthy local tax income resource increased to drive revolutionary delocalization policy. This Study will try to bring out rational tax income resource allocation and adjustment methods between Korea's national and local tax systems. These resources allocations and adjusments are required for public finance of local governments, more efficient nationwide resource management and sharpening Korea's competitive edges in the era of delocalization.