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A Study on the Effectiveness of the Fiscal Decentralization Policy of Participatory Government: Focusing on the Local Allocation Tax Rate and the Local Consumption Tax

  • Korean Society and Public Administration
  • Abbr : KSPA
  • 2005, 16(2), pp.139-161
  • Publisher : Seoul Association For Public Administration
  • Research Area : Social Science > Public Administration

Yim DongWuk 1 Jaejin Chung 2

1충주대학교
2경기개발연구원

Accredited

ABSTRACT

This paper studies on the effectiveness of the fiscal decentralization policy of present Participatory Government. Especially this paper focus on the raise of the local allocation tax rate and the local consumption tax. These two policy symbolize the philosophy of the present Participatory Government. This paper uses the scenario analysis technique to draw some useful implications and policy recommendation on the new fiscal decentralization policies. Furthermore, in this paper there is the comparative analysis on the local fiscal power, the level of the local fiscal equity and the possibility of struggle between the local government.

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