헌법상 국가-지방자치단체간재정권 비교 시론

This study analyzed the financial provisions written in the Constitution by focusing on the financial rights between central and local government, compared to the other countries’ cases for the possible amendment of the Korean constitution on the matters. According to the provision of the Constitution which stipulates “no taxation without representation principle”, it is strictly interpreted that local tax items and rates are decided uniquely and strictly on the ground of the legislation the National Assembly enacts in Korea. It means that the financial rights of local government depend in conseqence on the central government decisions derived from the national tax system. To enhance political and financial decentralization in Korea, therefore, it will be absolutely necessary for local government itself to be given an autonomous legislative procedure in fixing the local tax items and rates for their own sake within the legal boundary permitted by the laws concerned and on the basis of the constitutional provisions. But the situation mentioned above is not at present of the case in Korea. That is why this study proposes some points of reframing the actual legal system for increasing the local financial powers of local government. From the research results, here are some suggestions as follows: firstly, in order to restore the tax’s price adjusting power, the local tax items and rates should be determined by local government’s ordinance; secondly, it is in the constitution that the principle and procedures of the reallocation of the whole tax sources between central and local government should be prescribed. And, thirdly, the constitution should guarantee the independent financial discretion for local government. Fourthly, a inter-governmental fiscal adjustment and equalization among regions should be considered for the equitable distribution of national taxes. Finally, the principle of balanced budget system should be maintained and rather enacted in the provision of the Constitution.