공동세를 재원으로 하는 수평적 재정조정: 국가-지방간의 동반자 관계를 위한 재정적 구상

The responsibilities of fiscal equalization based on the revenues from the national tax belong to central government, traditionally. In Korea, however, discussions on fiscal equalization by the local governments based on shared-tax revenue are required to overcome the problems associated with national tax devolution to local government and cental governments grants. In the literatures, tax exporting among local jurisdictions, development profits sharing among regions, and revenue disparities caused by the national tax devolution provide justifications for fiscal equalization by the local governments. However, the applicability of the above proposals have aroused many questions in real world. This paper examines the possibilities of fiscal equalization by the local governments with the money which funded by the shared-tax of national and local government. For this purpose, this paper propose to change ‘internal tax’ to ‘shared tax’ and establish an association of local government to distribute the fund which amount to 39.51% of internal tax revenue. The new scheme will change not only attitudes toward local public finance but also promote vertical equity as well as financial devolution in Korea.