This paper focus the alternatives of legislative reform for improving soundness of local finance in korea. Opening the era of local autonomy, many changes in local finance are made in various fields. Expenditures in local finance are increasing rapidly. Publishing municipal bond has been increased. Also, the estimation of social expenditures has grown rapidly. In recent years, an ongoing debate about local finance strongly emphasized the soundness of local finance. Thus, this paper provides empirical analysis and suggests appropriate legislative reform for local government's fiscal health. To achieve the purpose of this research, The legislative reform related sovereignty of taxation and management system for local finance have to be improved first.
목차
Ⅰ. 서론 Ⅱ. 지방재정과 재정건전성 Ⅲ. 지방재정의 건전성 실태분석 Ⅳ. 지방재정의 건전성 강화를 위한 법제개선방안 Ⅴ. 결론 참고문헌 ABSTRACT
키워드
지방재정의 건전성지방재정건전화입법개혁지방재정관리시스템과세고권soundness of local financelegislative reform for local government's fiscal healthmanagement system for local finance. sovereignty of taxation.