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

Bibliographic Data

ID20201209
AuthorsPan Suk Kim (0000-0002-0551-1702, Yonsei University), Jaeyoung Kim (0000-0001-6983-7907, Incheon National University), Jae-Young Kim (0000-0001-8229-7183)
Year2003
Volume15
Issue3
Pages414-437
Publication date2003-03-01
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Journal identifiersISSN: 1096-3367 • E-ISSN: 1945-1814
PublisherEmerald (PUBLISHER)
DOI10.1108/jpbafm-15-03-2003-b004
OpenAlexW2739740284
LanguageEN
References cited13

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

Autonomy · Block grant · Central government · Economic system · Economics · Fiscal system · Local government · Political science · China's Socioeconomic Reforms and Governance · Law · Local Government Finance and Decentralization · Public Administration

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