地方財政의 財源調達과 그 配分에 관한 硏究
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There may be many porblems in the system of local administration to be adapted in the near future. One of the most important is how to improve the degree of self-sufficiency of local revenue. At present, however, local governments cannot supply enough money not only to maintain self-sufficiency but also to satisfy additional needs accompanying their roles that will be extended in the near future. Therefore, in order to maintain the proper degree of self-sufficiency an meet the needs of expenditure to be enlarged in the future, the increasing of local revenue would be necessary above all else. The increasing can be made by securing the sources of local tax, by raising local share taxes, national subsidies, and non-tax income, and by developing new resources of taxation. But the two much increaing of revenue may not guarantee the efficient operation of local revenue. Rather, it may afflictlocal residents with heavy fiancial loads, and deepen the financial gap between local governments. Accordingly, this thesis is focused on the methods of securing the resources of local revenue, and distributing them efficiently.