Fiscal autonomy of korean local governments and intergovernmental relations in the 1990s

This paper reviews Korean intergovernmental relations in the 1990s with an emphasis on fiscal relations among the different levels of the government. In the 1990s, Korea reinvigorated its system of local autonomy first established in the sixties. A major issue in the implementation of this system is...

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Bibliographic Details
Published in:Journal of public budgeting, accounting & financial management accounting & financial management, 2003-03, Vol.15 (3), p.414-437
Main Authors: Kim, Pan S., Kim, Jae-Young
Format: Article
Language:English
Subjects:
Councils
Decentralization
Democracy
Efficiency
Election results
Federal government
Fiscal policy
Intergovernmental relations
Local elections
Local government
Political behavior
Politics
Public officials
Studies
Tax revenues
Taxes
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Summary:This paper reviews Korean intergovernmental relations in the 1990s with an emphasis on fiscal relations among the different levels of the government. In the 1990s, Korea reinvigorated its system of local autonomy first established in the sixties. A major issue in the implementation of this system is the presence of vertical and horizontal disparities in local fiscal capacity. Although some efforts have been made to transfer tax sources from central government to local governments or establish local transfer (block grants), fiscal autonomy still remains below expectation, jeopardizing the realization of full local autonomy. This paper is an effort to look into these issues and search for solutions.
ISSN:1096-3367
1945-1814
DOI:10.1108/JPBAFM-15-03-2003-B004