독일의 재정조정법 및 기본법의 최근 개정 방향과 개정의 헌법적 의미

I think that the following constitutional meanings can be drawn through review of the amendments, direction and contents of the basic laws and related federal laws related to the fiscal adjustment system in 2017, 2019, and 2020. The mediation system is a step-by-step fiscal coordination system, not simply a matter of tax source distribution limited to local finance, but the fact that the federal state system guarantees the right to participate in the tax revenue distribution process substantially equal to the federal, state, and Gemaine. Second, since the procedure for distribution of revenues is stipulated before the Constitution, the Federation, the State, and local community(local community association) can assert their constitutional rights regarding their revenue distribution through the constitutional court procedure (mainly through the competent dispute procedure). In this respect, practical guarantees are made for the right to participate in the fiscal adjustment process of the Federation, the state, and local community. Third, since the tax revenue distribution procedure, that is, fiscal adjustment, is carried out centering on the common tax, which has high tax growth, it is effective to increase the fiscal power or tax power of the state and state. Lastly, fiscal adjustment through direct transfer of revenue or tax sources that can be attributed to local governments through the abolition of the negotiated weekly fiscal adjustment system and the imposition of surcharges and discounts for VAT and reduction of adjusted revenues It can be seen that it must be done temporarily and the object must also be reduced to an appropriate extent. The implications for improving the fiscal system of our national and local governments, which can be obtained through the constitutional meaning or implications, are as follows. First of all, the fiscal adjustment should be temporary in the direct financial transfer method for all local governments' financial resources. second. In order to reinforce the financial independence of local governments on the premise of direct financial transfer, a distribution system should be established focusing on national taxes with high tax revenue. Finally, in order to introduce the German-style fiscal coordination system, a policy agreement on the fiscal distribution standards and systems suitable for the functions of the central government and local governments is important, and the fiscal independence and financial independence of local governments are strengthened It should be assumed that financial responsibility is not achieved only by expanding fiscal power.