Public Finance and the Tax System ; Structural Reforms toward the Decentralized Socierty

在2000年《Onmibus权力下放法》颁布后，国家和地方财政关系现在进入了一个新的阶段。该法废除了机构下放的职能，加强了地方政府的税收自主权，但没有对地方税收制度进行重大改革，也没有改变地方税、地方分配税和国库支付，以实现理想的分权状态。此外，地方政府的财政管理还没有得到改善，与分权的财政体制不相适应。从公共财政、会计和法律的角度，我们为期两年的研究项目集中在地方财政制度应该是什么。我们的结论是：应该改革主要的地方税，如居住税和地方消费税，以扩大地方政府的总收入，并减少国家对地方政府的财政转移，以减少国家对地方政府的控制。由于地方财政能力的差距将通过这种改革来扩大，我们的建议是，地方经济系统重组为独立的，不需要由国家政府资助公共工程，国家政府提供适当的地方财政调节制度，以保证真正的最低公共服务标准。为了提高地方政府的治理效率，应重新审视地方政府在20世纪70年代过度放大的作用和提供服务的方式，地方政府必须更多地运用新的公共管理手段。最后，应通过引入私营部门的振兴和适宜性原则的运用，将市场机制引入地方公共财政的更多方面。

After Mac, men, of the Onmibus Decentralization Act of 2000, the national-local fiscal relations have now entered a new phase. Agency delegted functions had been abolished and tax autonomy of local governments has been strengthened by the Act, while drastic refoms in the local revenue system have not been made and local taxes, local allocation tax and national treasury disbursements have not been changed to realize the desirable state of decentralization. Besides, fiscal management of local governments has not been improved yet and it isn't fit to the decntralized fiscal system.From the viewpoint of public finance, accounting and law, our two-year research project is focused on what the local fiscal sysytem should be.Our conclusion is as follows : Major local taxes such as inhabtants tax and local consumption tax should be reformed to expand total revenue of local governments, and fiscal transfers from national government to local governments should be reduced to decrease the national control on local local governments.As a gap in fiscal capacity among localities would be enlarged by such a reform, our reccomendations are that local economic system be reorganized tobe independent without public works funded by the national government and that the national government provide a proper local finance adjustment system which guarantees a real minimum standard of public services. In order to improveefficiency in local governnance, the role of local governments, which had been too much enlarged in 1970s, and the ways of service provision should be also reviewed, and new public management measures must be more applied by local governments.In conclusion, market mechanism should be introduced into more aspects of local public finance through an introduction of the Private sector vitalization and an utilization of the bebefit principle.