우리나라의 중앙⋅지방정부간 재정관계 재정립

The purpose of the article is to reestablish intergovernmental fiscal relations between the central and local governments in Korea in the context of the changing environment of the future. To do this, the study diagnoses the reality of central and local finance, and pursues some desirable alternatives for the intergovernmental fiscal relations, focusing on the intergovernmental fiscal transfers(grant system). The study proposes the principles for the reestablishment of the intergovernmental fiscal relations as follows: (1)strengthening the linkage of fiscal autonomy and responsibility, (2)enacting the most important factors of the intergovernmental fiscal relations, (3)harmonization of the efficiency and equity of fiscal resources, (4)expansion of the mutual cooperation between the central and local fiscal relations and minimization of the conflict, (5)securing the comprehensive management of the whole grants system. To reestablish intergovernmental fiscal relations between the central and local governments in the future, the following policy alternatives are strongly recommended: (1)to establish new balance between the tax and grants systems(strengthening local tax system, and reduction and reshuffling of the whole grants system), (2)to boost up local fiscal autonomy by strengthening the role of general grant, (3)to enact and institutionalize the most important elements of the intergovernmental fiscal relations(kinds of projects, matching ratio, differential grant rates related to the National Subsidies; basic structure and distribution formular of the Local Shared Tax; other important elements causing possible fiscal pressure to local government finance), (4)to induce mutual cooperation between the central and local governments in the area of grants system, (5)to secure efficient management of the whole grant system.