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초록· 키워드
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In Korea the concentration of economy, industry and population in Seoul capital area is now more and more intensified and on the contrary self-supproting ability of local government is being downded and weakend at lower level. As an attempt to overcome this economical and financial difficulties of local government movements for decentralizaiton of central government"s jurisdictions, compentences and powers through constitutional amendment is driven and promoted by local government and NGO.
In Korean Constitional Law there is no express provisons which regulated the Tax Distribution and Financial Adjustment between central government and local governement. Because of constitutional gap issues deciding tax distribution and financial adjustment between central government and local governement could be regarded not as a matter constitutional interpretation but as the freedom of legislator i.e. interpretaion of law. It would not be desirabe to accepted this interpretative conclusion as legitimate. In order to rebuke on this tendency it is necessary for us to take a look at the system of tax distribution and financial adjustment between federal government and states in German Basic Law as comparative constitutional study.
In Korean Constitional Law there is no express provisons which regulated the Tax Distribution and Financial Adjustment between central government and local governement. Because of constitutional gap issues deciding tax distribution and financial adjustment between central government and local governement could be regarded not as a matter constitutional interpretation but as the freedom of legislator i.e. interpretaion of law. It would not be desirabe to accepted this interpretative conclusion as legitimate. In order to rebuke on this tendency it is necessary for us to take a look at the system of tax distribution and financial adjustment between federal government and states in German Basic Law as comparative constitutional study.
목차
Ⅰ. 서
Ⅱ. 제1차적 수직적 재정조정(primarer vertikaler Finanzausgleich) (기본법 제106조, 제106a조, 제106b조)
Ⅲ. 제1차적 수평적 재정조정(primarer horizontaler Finanzausgleich) (기본법 제107조 제1항)
Ⅳ. 제2차적 수평적 재정조정(sekundarer horizontaler Finanzausgleich) (기본법 제107조 제2항 제1, 2문)
Ⅴ. 제2차적 수직적 재정조정(sekundarer vertikaler Finanzausgleich) (특히 기본법 제107조 제2항 제3문)
Ⅵ. 조세배분체계와 재정조정체계를 위한 척도들
Ⅶ. 독일의 2012년의 조세배분과 재정조정에 대한 검토
Ⅷ. 결론
참고문헌
국문요약
Abstract
참고문헌 (7)
참고문헌 신청
1. [단행본] - Werner Heun / 2008 / Grundgesetz / Tübingen
2. [단행본] - Paul Kirchhof / 2010 / Handbuch des Staatsrechts der Bundesrepublik Deutschland, Bd.Ⅷ : 181 ~
3. [단행본] - Michael Kloepfer / 2011 / Verfassungsgrecht, Bd. I : 26 ~
4. [단행본] - Bodo Pieroth / 2011 / Grundgesetz für die Bundesrepublik Deutschland
5. [단행본] - Ralf P. Schenke / 2009 / Grundgesetz
2. [단행본] - Paul Kirchhof / 2010 / Handbuch des Staatsrechts der Bundesrepublik Deutschland, Bd.Ⅷ : 181 ~
3. [단행본] - Michael Kloepfer / 2011 / Verfassungsgrecht, Bd. I : 26 ~
4. [단행본] - Bodo Pieroth / 2011 / Grundgesetz für die Bundesrepublik Deutschland
5. [단행본] - Ralf P. Schenke / 2009 / Grundgesetz
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UCI(KEPA) : I410-ECN-0101-2014-360-003250111