대도시 세원 재배분에 관한 연구: 사무와 재원의 적합도 제고의 관점에서

초록

The main purpose of this study is to derive a policy alternative to reallocate tax bases between metropolitan governments and their autonomous district governments through matching functions and tax bases. The properness of tax base allocation between metropolitan governments and their district governments should be analyzed with the distribution of functions between two. The findings from simulations for tax base re-allocation not only show that tax bases need to be reallocated by the nature of taxes. However if own revenues of each government cannot meet the costs of implementing own functions of each government, it also means that it is necessary to expanding own revenues through tax base reallocation between metropolitan governments and their district governments. These findings imply that tax base reallocation should not be applied uniformly to every metropolitan areas, but it should be applied differentially to each metropolitan areas.

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