헌법의 재정관련 조항의 문제점과 개정 방향

Though there were amendments to the constitution 9 times in Korea since her independence, there were no revisions or changes in public finance related articles. One major failure of Korean constitution is that constitutional articles related to government finance have no substance but have only budgetary procedures in the constitution. No active discussions and researches were made to fill up the deficiencies in fiscal constitution. The paper reviews first historical development of Korean constitution and major contents of fiscal constitution of five countries[USA, Germany, France, Japan Switzerland] and then makes suggestions for the future amendments to fiscal articles of the constitution. In making suggestions much attention was focused on how to minimize government intervention in activities of the private sector, how to lessen tax and quasi-tax burden, how to maintain check and balance between legislative and administrative bodies, and how to increase fiscal transparency. Specific suggestions were made with regard to the issues such as adoption of an independent chapter for fiscal constitution, explicit introduction of consolidated budget in the constitution, more fiscal transparency and accountability, budget act for expenditures and revenues, establishment of the fiscal-tax court, independence of national audit office, and adoption of overall fiscal rules.