국가와 지방자치단체 간 협력적 재정관계 구축에 관한 연구

The relationship between the state and local governments is moving toward a horizontal cooperative relationship. However, many criticisms have been raised that the financial relationship on which it is based is vertical. Since fiscal allocation is a process of distributing limited resources, vertical relations have been mainly formed, which is an obstacle to realizing cooperative relations between the state and local governments. Based on this awareness of the problem, this article seeks to improve the current system to establish cooperative financial relations by changing the perspective of the financial relationship between the state and local governments. Specifically, it proposes improvement measures for the structure and procedures for determining fiscal adjustment and support in financial relations between the state and local governments, and the procedures for participation in legislation and policies that affect the finances of local governments. In Article II, the institutional guarantee of the local autonomy system was more actively interpreted to actively discuss the guarantee of autonomous financial rights, and the current local financial structure and its problems were critically examined from the perspective of guaranteeing autonomous financial rights. Ⅲ. analyzed 1. the autonomy and limitations of revenue, 2. the standards and issuance procedures of the local grant tax system, 3. the infringement of autonomous financial rights due to mandatory performance in the state subsidy system, and the limitation of local governments' participation in the burden rate determination process. As for improvement measures, 1. strengthening local governments' tax sovereignty through tax transfer and tax rate adjustment, 2. clarifying local grant tax issuance standards, strengthening local governments' opinions in legislation and delivery decisions, and 3. participating in the standard subsidy rate decision process. Since financial problems are the process of allocating limited resources, there are always many conflicts and limitations between the state and the province. In addition, since changes in various conditions continue to occur, it is an area that needs to be adjusted periodically according to changes. Therefore, a system should be established to reach a compromise between each other through continuous consultation on financial issues. To realize this, Korea also needs an institutional mechanism to constantly determine financial relations between the state and local governments in order to form such financial relations between the state and local governments, and creating a decision-making structure that has no choice but to compromise with each other will be an important key.