韓國地方歲入制度에 대한 考察

• 영문명: Korean Local Revenue System in 1950's
• 발행기관: 서울대학교 경제연구소
• 저자명: Byung-Kwon Cha(車輧權)
• 간행물 정보: 『경제논집』경제논집 5권 2호, 25~77쪽, 전체 52쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1966.06.30

영문 초록

In 1950's sharp increases were made both in central and local revenues largely due to financing the Korean War and the post-war reconstruction works. It is, however, the structural change rather than the quantitative change of local revenues that attracted one's interest. The rapid increase of financial demand of the central government spurred to concentrate the available resources into its own hand, and resultedly the financial resources of local governments were contracted in a wide range. Since the Local Tax Law enacted in 1949, the local tax system was reformed five times until 1960 in order to meet the financial difficulties, but even the tax reforms could not solve the financial problems of local governments. A statistical data shows that the relative importance of local tax revenue in the total revenue of local government has been declined annually, even though the local tax burden increased during the period of 1950's, while the dependency of local governments to the national government was increased in terms of the relative importance of the grants-in-aid in local finance. It was also pointed out that such a trend was more notable in the finance of the provincial governments and myon (rural governments) than that of the city governments which dominated the various potential resources as usual. Thus, the decline of capability in self-financing local governments gave rise to a new problem in local finance in 1950's. I During 1950's the level of local revenue rose more than 124 times, and its incremental ratio was faster than that of price increase. Thus, we conclude that the local revenue expanded really as well as nominally. Furthermore, it is interesting fact that the incremental ratio of local revenue was larger than that of the national government revenue. However, such an expansion of local government in the revenue side was not caused by the increase in local taxes, but by the increase of grants-in-aid. That is, the ratio of local revenue was decreased from 20% in 1951 to 15.5% in 1960, while the dependency of the local government to grants-in-aid was increased from 58.2% to 71.6% during the same periods. This clearly indicates that the financial independency of local government has been weakened. II is a well-known fact that local taxes play a significant role in local finance eason of their contribution to local governments as an independent financial urces. However, during 1950's, the relative importance of local taxes in local ace gradually declined. That is, the local tax revenue was over 40% of the tax revenue (national and local taxes) before 1930's but was decreased 0% in the beginning of the 1940's and 7.6% in 1951. The ratio was eased a little in post-war period, but in 1960 it was decreased again and was over 8%. (See Table 1) general, the relative importance of the grants-in-aid in local revenue of level of governments was increased, and specially such a trend was distinct ity governments. On the other hand, the relative reliance of local governments ocal taxes was declined annually. Thus, financial condition of local governments gradually changed the worse and led to the realization that the local autonomy korea was nothing but 30 percent in terms of self-financing. III nee the local tax system was introduced in Korea before Japanese Colonization, local tax system was composed with various kinds of taxes and additional s following Japanese patterns. fter the independence in 1945, our government revised the previous system made announced the newly enacted Local Tax Law. The new local tax em was much simplified than the previous one, but it did not clear out the traditions such like the additional tax system or the pattern of composing tax em with the various taxes. (See Table 2) s it was already mentioned, the local tax law was revised five times after its tment. The first revision was made immediately after the Korean War broke Because the most important tax sources such as th

목차

序言

Ⅰ. 地方財政收入規模와 그 構造

Ⅱ. 地方歲入과 地方稅收入

Ⅲ. 地方稅制의 變遷과 地方稅收入

Ⅳ. 地方稅制의 問題點