지방세법의 바람직한 선진화 방향의 정립

Weakening the financial power of local governments will making it difficult for the Local Autonomy to be actively promoted by the central government. These a weakened financial Will not be guaranteed for a minimum of administrative services to all residents of the municipality. Furthermore, the municipalities could lead to bankruptcy. In 2003, Roh Moo-hyun government, presented a proposal to expand the local fiscal in order to practice decentralization and balanced national development challenges. That was the plan which “local consumption tax” and “local income tax” as the transfer of a portion of national taxes to the local tax was established. 2010 Lee Myung-bak government has been carried out by introducing these taxes. The expansion of the local fiscal since decentralization did not make as a self-financing, funding from the central government further increased. Therefore, the fiscal autonomy of local governments did not improve. Government subsidy to better reflect the preferences of the central government has increased at a faster rate than the local allocation tax that Local governments can realize the autonomy of the annual expenditure among rely on funding. This increased risk to infringe on the autonomy of local government finance. Park Geun-hye government to be aware of these issues set four goals of local government finance. 4 goals is financial independence improvement, elimination of regional financing gap, sound and efficient fiscal management, transparent financial operations. In particular, the government has highlighted overweight self-financing of local governments. That specifically measures are as follows. The financial independence raise to expand local tax and reduce rely on funding. The revenue structure of local tax is reorganized the center of local consumption tax and local income tax in acquisition tax structure. However, the expansion of local tax will affect the national tax that is managed by the central government. Thus, the central government are to be expected the considerable opposition. But in order to realize the decentralization, local fiscal expansion is necessary. Plan should be prepared for the expansion of the municipality’s finances. The Plan are necessary strengthening provincial financial strength through the transfer of the National Tax and authorizing local governments to operate independently, i.e. taxation sovereignty expanding.