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지방행정연구
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논문

알림

지방자치 관련분야의 지식교류를 위하여 자치행정, 지방재정ㆍ세제, 지역개발분야의 수준 있는 연구 논문들을 기고 받아 발간합니다.

분류
지방행정연구 제10권 제4호 통권 38호 1996.2
구분
기고논문

한국전쟁과 정부간 재정관계

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저자
남황우
발행일
1996.2
제10권 제4호
통권
38호
다운로드
한국전쟁과 정부간 재정관계download



This paper examines the influence of the Korean War on the local public finance in Korea. Topics under focus include: the emergency tax system during the war; the process of the introduction of the “(Temporary) Local Allocation Tax”; and the development of the "Local Allocation Tax" after the war.
The relative share of all tax revenues changed fundamentally to finance the war effort, resulting in a new inter-government fiscal relations that continues to exist today. The “Temporary Local Allocation Tax” was introduced to compensate for a deficiency of local revenue in F.Y. 1951. The fund was composed of surtaxes originally imposed by local authorities. The system was reformed and renamed to the “Local Allocation Tax” in 1952. The additional taxation authority acquired by the central government could not be returned fully to local government after the war due to the increased expenditure, and the law could not be abolished because of the political pressure.
The system may be said to have been the major factor in resolving vertical and horizontal fiscal imbalances. However, the law was not introduced to solve social tension caused by the difference of burden or administrative service among local jurisdictions.