@article{ART001235547},
author={임 현},
title={A Study on Reasonable Tax Resource Adjustment and Reallocation Method for National and Local Tax},
journal={Public Land Law Review},
issn={1226-251X},
year={2008},
volume={39},
pages={447-526}
TY - JOUR
AU - 임 현
TI - A Study on Reasonable Tax Resource Adjustment and Reallocation Method for National and Local Tax
JO - Public Land Law Review
PY - 2008
VL - 39
IS - null
PB - Korean Public Land Law Association
SP - 447
EP - 526
SN - 1226-251X
AB - At the beginning of participation government regime, it announced major national policy goals. One of these goals was 'United and Balanced Society'. To achieve this particular goal, korean government decided to perform delocalization of political and administrative power and to use this policy to achieve balanced development ot the nation. Also it selected 'Delocalization and Balance of Nationwide Development'. Therefore the needs for building healthy local tax income resource increased to drive revolutionary delocalization policy.
This Study will try to bring out rational tax income resource allocation and adjustment methods between Korea's national and local tax systems. These resources allocations and adjusments are required for public finance of local governments, more efficient nationwide resource management and sharpening Korea's competitive edges in the era of delocalization.
KW - 지방제정(Local Finance);지방분권(Decentralization);국세(National Tax);지방세(Local Tax);세원배분(Tax Resource Allocation)
DO -
UR -
ER -
임 현. (2008). A Study on Reasonable Tax Resource Adjustment and Reallocation Method for National and Local Tax. Public Land Law Review, 39, 447-526.
임 현. 2008, "A Study on Reasonable Tax Resource Adjustment and Reallocation Method for National and Local Tax", Public Land Law Review, vol.39, pp.447-526.
임 현 "A Study on Reasonable Tax Resource Adjustment and Reallocation Method for National and Local Tax" Public Land Law Review 39 pp.447-526 (2008) : 447.
임 현. A Study on Reasonable Tax Resource Adjustment and Reallocation Method for National and Local Tax. 2008; 39 447-526.
임 현. "A Study on Reasonable Tax Resource Adjustment and Reallocation Method for National and Local Tax" Public Land Law Review 39(2008) : 447-526.
임 현. A Study on Reasonable Tax Resource Adjustment and Reallocation Method for National and Local Tax. Public Land Law Review, 39, 447-526.
임 현. A Study on Reasonable Tax Resource Adjustment and Reallocation Method for National and Local Tax. Public Land Law Review. 2008; 39 447-526.
임 현. A Study on Reasonable Tax Resource Adjustment and Reallocation Method for National and Local Tax. 2008; 39 447-526.
임 현. "A Study on Reasonable Tax Resource Adjustment and Reallocation Method for National and Local Tax" Public Land Law Review 39(2008) : 447-526.
