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A Study on the Issues of the Moon Jae-in Government’s Fiscal Decentralization Policy and the Priority Analysis of Detailed Tasks: Using Analytic Hierarchy Process(AHP) Method

  • Korean Society and Public Administration
  • Abbr : KSPA
  • 2020, 30(4), pp.105-134
  • Publisher : Seoul Association For Public Administration
  • Research Area : Social Science > Public Administration
  • Received : January 9, 2020
  • Accepted : February 24, 2020
  • Published : February 28, 2020

Lim Dong Wan 1 YOON, SUNGIL 2 Kwangmin Moon 3

1단국대학교
2한국지방행정연구원
3충남대학교

Accredited

ABSTRACT

The purpose of this study is to suggest the direction of future fiscal decentralization by deriving the priority among detailed execution tasks based on the review of the current government of Moon Jae-in and related issues. To review the priority among the tasks of fiscal decentralization, AHP was applied to the experts of fiscal decentralization, and with two criteria of importance and ease of execution, major issues on fiscal decentralization were classified into core tasks, mid- to long-term tasks, short-term solutions, and selection tasks. As a result of the analysis, the core tasks included the detailed implementation tasks related to strengthening the base of local revenue expansion and reorganization of local financial management system. As a mid- to long-term task, the scale of local consumption tax and local income tax was expanded in relation to the improvement of national tax and local tax structure, the system of subsidy system and reorganization of comprehensive subsidy were suggested in relation to the national subsidy project, and the necessity of raising and reorganizing local allocation tax rate in relation to local allocation tax was suggested. Short-term solution system was suggested to expand the regional win-win development fund, to reorganize rationally, and to provide detailed tasks related to home-loving donation system. Lastly, the selection tasks were to strengthen national responsibility, promote local commercialization, and introduce the government subsidy system. In the end, it was confirmed that the reform of the Moon Jae-in government is desirable to promote decentralization so that the financial system is linked in the direction of emphasizing autonomy and responsibility while promoting self-finance.

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