프랑스의 지방재정 특성에 관한 연구 - 세입과 세출을 중심으로 -

Title
프랑스의 지방재정 특성에 관한 연구 - 세입과 세출을 중심으로 -
Other Titles
Characterizing French Local Finances - Focused on revenues and expenditures -
Author(s)
윤광재
Keywords
local finances; revenues; expenditures; history; innovation; 지방재정; 세입; 세출; 역사성; 혁신성
Issue Date
201012
Publisher
한국지방자치학회
Citation
한국지방자치학회보, v.22, no.4, pp.219 - 240
Abstract
In France, local finances, like public finances, levy taxes on citizens and residents, and based on this, it spends expenditures for the administration of the nation or local provinces. In France, local finances have been recognized as secondary to public finances, but with the recent increase in the role and expenditures of local governments for economic development and social welfare, the status of local finances enhanced greatly. Now, local administrative expenditures account for 50% of the total national budget. It is necessary to categorize the tax revenue of local finances from a traditional aspect, operational aspect, trend aspect and self-governing aspect. Also, for tax expenditures of local finances, they can be categorized into structural aspects, operational aspects, trend aspects and innovation aspects. When making an analysis focusing on tax revenue, history of the tax revenue exists, and there exist also free decision-making for determining tax rates. Furthermore, it shows that there is increasing dependency on public finance grants, and characteristics that increase financial independence and transfer of finances. For tax expenditures, ordinary expenditures take up a high percentage, and high importance is placed on maintaining legality for tax expenditures. In addition, equity for tax expenditures are being stressed, and it exhibits features to suppress local finances.
URI
http://hdl.handle.net/YU.REPOSITORY/23211
ISSN
1226-7112
Appears in Collections:
정치행정대학 > 경찰행정학과 > Articles
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