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崔壬煥 成均館大學校 韓國産業硏究所 1975 韓國經濟 Vol.3 No.-
The positive regional development policy is required to narrow the economic disparity among the regions that has been deepened with the rapid economic growth in 1960s. Therefore the policy instrument should be introduced, not only to understand the mechanism of the regional economics, but effectively to pursue the the policy. The local finance, in a modern sense, can effectively manage the regional economic development if it it is rich enough. However, Korean local finances face the crucial restriction on the self-development. The most important factors to hinder the regional development are the followings. a. First factor is the tendency of fiscal centralization. To prove this, the ratio of local revenue to the total revenue, including central and local government, has been increased from 15.4% in 1962 to 25.6% in 1972, while the ratio of local tax revenue to the total tax burden has been decreased to 9.7% in 1972 compared with 15.6% in 1962. b. The main sources of local tax revenue distributed unequally among the localities, especially the concentration of local tax resources in the large cities. c. Local share taxes are only a substitute for the centralization of local tax and, moreover, the most of them is spent for the national work. d. The expansion of the function and its size of the local administration has more restrained the local finances. e. Distribution of some national tax revenues which should be handed over to the local authorities, in itself, are also unequally concentrated in the large city. To prove this, 60% of receipts from business tax, electricity & gas tax, registration tax and admission tax concentrated on Seoul and Pusan. The regional development policy must be directed to the decentralization of small and medium industries among the regions and to the bring-up of the local industry(native industries). To induce the industries, the local government has to give special favors such as the expansion of social overhead capital, direct subsidies and tax exemptions to the selected industries. However, unfortunately, the local government can't do these acts on account of poor financial resources. Most of the local governing bodies, especially Do and Goon, rely about 90% of their revenue on the grants from the central government. Therefore, it is inevitable to expand the independent source to finance local government through the following methods. a. Redistribution of tax sources between the central and local authorities and improvement and reinforcement of the given local tax system. b. However, such acts do not help the undeveloped regions, lack of tax resources and it is only of aid for the urban districts. Therefore, the unbalance among the local government must be coordinated. Through the grant system, especially general grant and the development of under-developed regions has to be done by using the specific grants.
최임환 한국재정학회 1993 재정논집 Vol.7 No.-
The purpose of this paper is to address issues concerning the transitional economic problems and the role of the state including the function of public finance, and make an overall recommendation for the structural reform in Korean public finance. At first, it reviews the process of economic development and the role of the state in Korean capitalism, secondly, it analyzes the structural characteristics of public finance and it's economic implication, thirdly, it suggests the basic directions of fiscal reform. Public sector has rapidly grown through the development period since 1960s and played an important and strong role in rapid economic growth. But maldistribution of fiscal measures to capital accumulation has produced various problems, especially deepening inequality in national economic life (unequal distribution of income by income groups, regions and inefficient allocation of resources by various sectors). So reforming the fiscal structure is a urgent task, against changing global economic situation, to enhance the economic vitality via economic restructuring. Above all, the logic of fiscal reform is to establish fiscal democracy including fiscal rights. Next, basic directions of structural fiscal refom can be summarized as follows: to adjust the composition of pubic expenditure for improving the quality of national life; to reform the overall tax system for realising tax justice through redistribution of unequal tax burden.