재정분권에 대한 소고: 헌법 개정을 중심으로

The purpose of this study is to propose a revision of the Constitution to strengthen the provincial autonomous financial rights in the viewpoint of fiscal decentralization based on the principle of subsidiarity on the premise of the revision of the decentralized constitution. Therefore, it is necessary to transfer the fiscal authority of the central government through the constitutional basis for the true fiscal decentralization, and based on the case and implications of the French Constitution (2003), the following amendments to the constitution for fiscal decentralization were proposed. First, it is to make a declaration of a decentralization state. That is, the clause that it is a state of decentralization is to be in Article 1 of the Constitution. Second, it is necessary to introduce the principle of subsidiarity as a logical basis for decentralization. Third, it is necessary to introduce the institutional test method to expand autonomous legislative rights. Fourth, it is a guarantee of tax autonomy. And we suggested semi-federal taxation plan and a tax legislation mitigation plan. Fifth, it is necessary to prepare the basis of financial autonomy. We proposed the introduction of a basis for fiscal consolidation and transparency, the maintenance of delegated office costs, and vertical and horizontal local finance adjustment systems.