廣域自治團體의 競爭力 强化를 위한 投資財源 擴充方案 : 釜山廣域市를 中心으로 = A Study on the Enlargement of Investment Finance for the Reinforce of competition in Pusan Metropolitan

다국어 초록 (Multilingual Abstract)

The relation between local self-government and democracy is inseparable. Because local self-government can make contribution to securing democracy of self-rule. And the local self-government can be actually secured without the establishment of sound local finance. The autonomous local finance is a prerequisite condition for the local self-goverment as a basis of democracy.
But Korean local self-government has not yet grown up enough and has been stagemet One of the more restrictive factors in the development of self-government is generally recognized to be insufficient local finance. Without sufficient financial resource, local self-government is not only a normal autonomy but is unable to carry out any functions substantial of self-government.
The purpose of this study is find out ①actual condition through case study in Busan ②alternatives to enlarge the present condition of the local finance in Korea.
By the result of analysis of the local finance in Korea, the important problem has discovered that the local finance in Korea is too scanty to meet the rapidly increasing public needs and to cope with enlarging problems. And many institutional and practical problems have discovered.
These are as follows.
1)scantiness of the local finance.
2)inelasticity of the local finance.
3)poorness of the independent funding resources.
4)problems the local financial adjustment system.
To reform these problems of local finance, this study proposed some alternative policies. Although these alternatives can not be satisfactory solutions, they can provide some suggeston and references for the local finance reform.
1)The proposals for reform of the local tax administration are as follows;
(1)to optimize tax sources distribution adjuration national tax and local tax.
(2)to adjust tax rates of local taxes.
(3)to develop the new types of local tax sources.
2)To raise the non-tax revenue.
3)Rational management of local financial adjustment systems.(local share tax and national subsidies)
4)To introduce a local transfer tax system in order to improve regional disparity and promore long-term stability of local finance.
5)An active application of local borrowing and introduction of regional development fund.
6)An active application of the local public enterprises and third sector.