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영어

In 2005, Korean government pushed ahead with decentralization as a core national agenda. 149 subsidized programs were transferred to local governmental as self-control functions with 67 social welfare service programs. For the fiscal support, government introduced new fiscal transfer program called Decentralization Revenue Sharing Tax(DRST) in Revenue Sharing Tax as general grant resource. Though the purpose of the initiatives was innovative, there has been severe conflict between central and local government since first year, especially on social welfare programs. The amount of transferred budget resource has been matter. In this paper, first, I explained the background of DRST and development process of DRST system. Second, I reviewed several alternatives in precedent studies. Finally, I suggested a new policy alternative such as social service block grant for the DRST.