자치재정권 확대를 위한 법정책적 과제

There can be no completion of local autonomy without the expansion of financial resources. Local governments in Korea are guaranteed self-governmental rights by the Constitution. Article 117, Paragraph 1 of the Constitution stipulates that “local governments handle affairs related to the welfare of residents, manage property, and may enact regulations on self-government within the scope of laws and regulations.” Management” can be seen as the constitutional basis for self-government. Regarding Article 117, Paragraph 1 of the Constitution, the Constitutional Court considered the guarantee of the local autonomy system and the autonomy of local governments, and explained that autonomy can be divided into autonomous legislative power, autonomous administrative power, and autonomous financial power. The success or failure of local autonomy is decisively dependent on local finances, and securing local governments' finances is important. Self-governmental finance authority is the authority for local governments to secure necessary financial resources for the processing of self-government affairs and delegated affairs, and to manage expenses and property. The Local Autonomy Act stipulates the principles of local finance management, and in relation to the Local Autonomy Act, the Local Finance Act is a supplementary fiscal norm and a concrete norm, and also has the character of a basic law related to local finance. Since this Act does not have provisions on the scope of application and does not require that specific matters be stipulated by other laws, it is not of a general law nature, so its relationship with other laws is also a problem. Reorganization of the legal system for local finance should be done first. Although the local fiscal adjustment system, which supports local finances with grants and subsidies, is in operation, it is necessary to improve in the direction of expanding self-reliant finances because the scope of control by the state is wide and dependency increases. In order to increase the tax base by strengthening self-governing legislative power, constitutional amendment is necessary. It is necessary to draw some implications from the model of reforming from a centralized structure to a decentralized structure, such as in France.