지방재정관계 법률 체계에 대한 분석

The purpose of this study is to examine the legal system related to local public finance. The number of local public finance related laws is more than 30 including the Constitution, the local government act, the local financial act and the local tax act. The problems and assignments of the legal system related to local public finance are the overlap of exemption items on local and national tax acts, the complex and inefficient collection procedure of non-tax revenue, the dualistic budget and fund related laws and the absence of affiliated organizations management system. A research on the whole national finance related laws including central government finance is essential to systematically understand local public finance related laws because local public finance is closely connected with central government finance. Also a study on the contents of laws is necessary on account that this study is about the law system. For the development of the research on local public finance, we need to have the correct understanding of the national financial structure, the difference of legal system between the central government and the local government and the problem of the division of local public finance related laws.