지방소멸대응을 위한 지방자치단체의 자주재정권의 보장

The total fertility rate of 0.72 in 2023 means that the era of population decline has been fixed, and at the same time, it is accelerating the risk of local extinction, combined with the concentration of the metropolitan area. The risk of local extinction also has a serious adverse effect on the local financial sector, which eventually leads to a local financial crisis. To respond to local extinction, local governments must have a high degree of financial independence, which means that local governments' independent financial rights must be guaranteed by the constitution. The self-governing financial right derived from the constitutional guarantee of local autonomy can be found in the financial high authority of local governments, and it is already a constitutional order in itself. The right to claim appropriate financial security and the right to claim minimum amount of financial security are derived from the right of financial authority. In order to guarantee the autonomy and responsibility of local governments in a vertical direction, national and local taxes should be distributed in accordance with the principle of relevance, and the autonomy of local governments should be further strengthened by correcting the fiscal imbalance between local governments through a horizontal fiscal adjustment system. The introduction of a joint tax should be considered to enhance the reciprocal relationship between the state and local governments.