역대 정부의 재정분권화 성과 분석 : 노태우 정부시기부터 노무현 정부시기까지

A central government has still dominated financial sources even after the revival of local autonomy and local government has itself tended to lean on central government rather than to guarantee its own finances. Besides, Government has promoted local decentralization as a main national task, but the system which can measure the level of decentralization and reflect it in the policy is not prepared fully. Under these critical mind, this study analysed the fiscal decentralization performances of our successive governments in three dimensions, including self-financial authority, expenditure decentralization level, and revenue decentralization level and then proposed basic directions for settling fiscal decentralization on the basis of these results. In short, Analysis showed as follows. In the respect of self-financial authority, the autonomy of local government is not assured on the whole. On the other hand, in the side of expenditure decentralization level, fiscal decentralization has progressed slightly on account of fiscal increment. In this case that a revenue decentralization level is lower than a expenditure decentralization, it is difficult to ensure self-responsibility based on self-decisive right of finance. Accordingly, revenue decentralization is intended hereafter. The directions proposed by this study are as follows. First of all, it is needed to reorganize so that local's own revenue is the core at the local finance. Second, tax items which can reflect the benefit of public service should be given more weight by increasing taxing autonomy of local government.