Korean local finance

Chapter 1 Introduction Section 1 Significance of Local Finance 1. Significance of Local Finance 2. Local Finance-related Laws 3. The New Normal Transition and Changing Environment Section 2 Size and Composition of Local Finance 1. National Finance and Local Finance 2. Local Government Revenue 3. Local Government Expenditure Section 3 Key Fiscal Indicators for Local Finance 1. Significance of Key Indicators in Local Finance 2. Fiscal Independence Index and Fiscal Autonomy Index 3. Fiscal Capacity Index Chapter 2 Local Revenue and Own-Source Section 1 The System and Status of Local Taxes 1. Significance of Local Taxes 2. System and Classification of Local Taxes 3. Size and Regional Distribution of Local Taxes Section 2 Issues and Policy Challenges of Local Taxation 1. Structure of National Tax-Local Tax Revenue Share 2. Tax Price Principle and Taxation Sovereignty 3. Local Tax Non-Local Resources Section 3 Local Non-Tax Revenue 1. Significance of Local Non-Tax Revenue 2. Categories of Local Non-Tax Revenue 3. Current Status of Local Non-Tax Revenue Chapter 3 Local Revenue and Dependent Financial Resources Section 1 Local Share Tax 1. The Purpose of the Local Share Tax 2. Composition and Funding of the Local Share Tax 3. General Share Tax and Adjustments 4. Policy Goals of Local Share Tax System Section 2 Adjustment Grant and Regional Coexistent Development Fund 1. City & County Adjustment Grant 2. Autonomous District Adjustment Grants 3. Regional Coexistent Development Fund 4. Policy Goals of AG & RCDF Section 3 Subsidy 1. The Purpose of Subsidy 2. National Subsidy Trends 3. The Rates of Subsidies in National Subsidy Projects 4. Balanced Regional Development Special Account 5. Policy Agenda in the Subsidy System Chapter 4 Local Bond Section 1 Definition and Types of Local Bonds 1. Definition of Local Bonds 2. Types of Local Bonds based on the Purposes 3. Types of Local Bonds with Bond Issuance Method Section 2 Local Bond Management System 1. Management of Local Bonds by MOIS 2. Local Bond Management by Local Governments Section 3 Future Tasks for Local Bond Management 1. Enhancing the Utilization Strategies of Local Bonds 2. Adoption of Specialized Techniques for Management 3. Governmental Support by the Central Government 4. Establishment of a Specialized Network Chapter 5 Local Fiscal Management System Section 1 The Purpose of a Fiscal Management System 1. Budget Management Process of Local Governments 2. Decentralization and Local Fiscal Management Section 2 Pre-Budget System 1. The Mid-term Local Finance Plan 2. Feasibility Study and Local Financial Impact Assessment 3. Local Finance Investment Review Section 3 Post-Fiscal Management 1. Local Finance Analysis System 2. Financial Crisis Management Section 4 Subsidy and Local Fiscal Management 1. Political Economy of Subsidies 2. Management of National Subsidies by MOIS 3. Evaluation of Subsidy Project System Chapter 6 Local Public Enterprises Section 1 The Meaning of Local Public Enterprises 1. Significance of Local Public Enterprises 2. Types and Businesses of Local Public Enterprises Section 2 Financial Situations of Local Public Enterprises 1. Financial Scale of Local Public Enterprises 2. Financial Soundness of the Local Public Enterprises 3. Political Economy of Debt and Public Fees Section 3 Management of Local Public Enterprises 1. Local Public Enterprises Management Evaluation 2. Management Innovation Issues Chapter 7 Value Budgeting and Financial Management Section 1 Participatory Budgeting 1. Significance of Participatory Budgeting 2. Introduction of Participatory Budgeting 3. Issues of Participatory Budgeting Section 2 Local Government Gender Budget System 1. Significance of the Gender Budget System 2. Main Contents of the Gender Budget Statement 3. Issues of the Gender Budget System Section 3 Local Grant Budget M…

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