초록 열기/닫기 버튼


As increasing the amounts of national categorical subsidy with local matching fund, Korean local government has suffered the rigidity problems in local fiscal management. In this inter-government fiscal relationship context, recently, new fiscal transfer tools have been introduced in Korean local finance system, such as decentralization revenue sharing system, national balanced growth special account, and community social service investment program. These systems have something in common so-called block grant approach, though not formal legal status. This paper focused three subjects as follows; first, I reviewed the contents of block grant with the experiences of USA system. Second, I analyzed the common and difference features of three new systems. And third, I suggested a fewpolicy implications for activating block grant system.


As increasing the amounts of national categorical subsidy with local matching fund, Korean local government has suffered the rigidity problems in local fiscal management. In this inter-government fiscal relationship context, recently, new fiscal transfer tools have been introduced in Korean local finance system, such as decentralization revenue sharing system, national balanced growth special account, and community social service investment program. These systems have something in common so-called block grant approach, though not formal legal status. This paper focused three subjects as follows; first, I reviewed the contents of block grant with the experiences of USA system. Second, I analyzed the common and difference features of three new systems. And third, I suggested a fewpolicy implications for activating block grant system.


키워드열기/닫기 버튼

Block Grant, Decentralization Revenue Sharing System, National Balanced Growth Special Account, Community Social Service Investment Program