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      • 地方財政力 擴充을 위한 地方稅制 改善方案

        尹良洙 제주대학교 1990 논문집 Vol.30 No.1

        The purpose of this study is to analyze the current situation of the local finance in our country and find out the expansion devices of local finance through the imporovement of local tax system. The problems of the current local finance in our country are summarized as the followings; (1) The size of local finance is too minimized. (2) The degree of self-reliance of the local finance is very low and the financial gap of the local governments is very severe due to the vulnerability of the regional economy in some regions. (3) In case of local tax system, problems are concentration of tax sources on the national finance and relative insufficient tax sources in local finance, lack of flexibilities in local tax system, and mal-distribution of tax sources by region. For expanding local financial resources, some parts of the national taxes should be transferred to the local taxes and the source of revenue between national and local taxes should be redistributed in accordance with rate of the task distributions of the local governments. And, it is necessary to develop new tax sources for the local finance and it should be include in the local taxes. Also, the way of tax levy and collection should be improved by adopting the more appropriate tax rate system. In addition, it is necessary to expand and activate the local public enterprises, to reform the local finance adjustment system. For the long-term plan, the general expansion of local tax sources should be attained through the balanced advancement of regional economy. Therefore, the regional dispersion of manufacturing industry and the upbringing of the rural and fishing regions is indispensable for increasing local financial resources. In conclusion, it can be said that development of the local governemt system in our country depends on how much the transferrence of the financial resources and the delegation of administrative power of the national government to the local governement could be done.

      • 濟主道內의 消費者保護運動 實態와 法的 課題

        尹良洙 제주대학교 1986 논문집 Vol.22 No.2

        Consumer protection is the urgent social issue in modern society, which is characterized by mass production, mass sale and mass consumption Therefore, our Constitution contains the article 125, the state shall, in accordance with provisions of law, guarantee the consumer protection movement intended to encourage sound consumption activities and improvement in the duality of products Having recognized the importance of consumer protection, our government enacted The Consumer Protection Act to reinforce the consumer's position in 1980 But the fundamental rights of consumers have not been defined in this law, and the legal measure on this law is not complete to consumer protection. For the substantial protection of consumers, consumer cooperative societies throughout the country should be developed and strengthened. For this, government and local self-government primarily will bring up the organizations of consumers, and encourage the consumer protection movements. Consumers are to cultivate the united force for protecting rights and interests of consumers, and exercize effective rights to indict and propose. The organizations for the protection of consumers are to devote themselves to education and enlightment of consumers. Under the consciousness of the above-mentioned problems, the writer has dealt with the actual conditions of the consumer protection movement in JeJu-do and the relating legal problems This article is composed of following contents : Ⅰ introduction. Ⅱ. General investigation of the consumer protection problems 1. Economic social background of the consumer problems. 2. Types and countermeasures of consumer's damage. 3. General view of the laws related with consumer protection. 4. General situation of the consumer protection movement in our country Ⅲ. Actual conditions of the consumer protection movement in Jeju-do 1 Regional economic conditions and peculiarities of the consumer problems in Jeju-do. 2. Actual conditions of the consumer protection movement by non-governmental organizations. 3. Actual conditions of the consumer protection by administrative organizations and enterprisers. 4. Restricting factors of the consumer protection movement in Jeju-do Ⅳ. Legal tasks for the activation of regional consumer protection movement 1. Establishing of consumers' rights 2. Functional reinforcement of non-governmental organizations for consumer protection 3. Supplementing of the laws related with consumer protection. 4. Tasks for the rationalization of the consumer protection movement in Jeju-do. Ⅴ. Conclusion.

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