2008년 감세정책이 시, 군 자치단체의 세입과 세출에 미친 영향 분석 = Empirical Analysis of Influences upon Local Expenditures by Tax Reduction in 2008

다국어 초록 (Multilingual Abstract)

This study analyzed influences upon financial operation of local government of city and county by tax reduction of central government in 2008 in the aspects of tax revenue and tax expenditure. Tax reduction in 2008 was a change of central government`s financial(tax) policy regardless of local government`s willingness but its influences on local government were very large. The study results are as follows. Tax reduction in 2008 caused reduction of size of residence tax and local grant tax. Eventually, financial autonomy of local government became lowered by diminished portion of general finances. And it was identified that tax reduction affected process of deciding size of financial expenditure for each policy category. Based on this analysis results, this study suggests that current structure disturbs development of local government system from long term view, accordingly, improvement of such structure is needed - under current structure, change of financial policy in central government can severely affect local finance.

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