韓国財政分権化の経験と課題
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概要
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This paper reviews the process and effects of fiscal decentralization in Korea. Fiscal decentralization policy was a critical issue among central government organizations and was met with resistance from delegation of functions and financial resources. In particular, fiscal decentralization depended on political conditions like the impeachment of President Roh, MooHyeon, macro economic indexes (e.g. the balance of international payments, the economic growth rate, etc.) and regional conflict syndromes (NIMBY's or PIMFY's). Additionally, many governors and mayors were elected from the Hannara Party (the number one opposition party). Unfortunately, fiscal decentralization focused on local shared taxes and financial control without transferring national taxes to local taxes. From now, fiscal decentralization should progress with a new fiscal governance system between central and local governments.