지방재정강화를 위한 법적 방안

The Article examines the causes of local finance in the current situations and explores the cause of strength to deal with them properly from the perspectives of local administration. In order to maintain the local finance integrity, it is very important to secure financial autonomy and grants from the central government. There are many ways of obtaining this goal. First, localities should be given the power to tax based upon ordinances. Second, it should considered to raise the ratio of local consumption tax from 11% to 20%. The first and second solutions contribute to broadening the tax base of the local governments. In addition, it is desirable that the expense of social welfare services come from the purse of the central government, and that block grants, rather than matching funds or conditional grants, be more regular. Third, the central government should refrain from transferring its powers to localities on a broad scale. Fourth, popular control on the expenditures of mayors or governments, through the local assembly or by the residents, must be more utilized and vitalized under the Local Autonomy Law. the locality under financial control is required to establish and implement a plan to secure fiscal integrity within the time period prescribed in exchange for support and supervision from the central government