지방자치단체의 자주재정 실현을 위한 지방재정구조의 문제점과 개선방안에 관한 연구

It has been over 20 years after taking effect of local governments. After that, local governments of Korea have developed through undergoing many trials and errors. Much of work of the national government has been transferred to local governments and the part of local governments would get steadily bigger. But now, the financial condition of local governments is getting worse and worse. In standard of budget, the national government gets 70% revenue budget and local governments get 30% revenue budget, but about annual expenditure budget, they get 50% budget each. In other words, local governments can get 30% of national budget but 50% expenditure. So, local governments cannot help but depending on transfer revenue of the national government so that they run themselves. Also, most of local governments cannot even pay wages by their own revenue because their level of financial self sufficiency is very low. This financial problem is found in the financial structure of the national government concentrated. Local taxes, the most important revenue of local governments, set in 8:2 ratio in comparison with national tax, and local governments have limit of self making up because only the national government has right of statue revision about local taxes collecting. This centralized financial structure has been causing not only financial difficulty of local governments but also the problems of financial subordinate to the national government, weakening of financial responsibility, weakening of control between each local government, and etc. Thus, there is an urgent need to improve the centralized financial structure for settlement and financial problem solution of local governments. Therefore, this study indicates the financial problem of local governments because of the centralized financial structure, and presents autonomous finance realization method of local governments by introduction common tax system.