The success of decentralization depends on fiscal decentralization.
The Fiscal decentralization of Andong city depends on how much finance it can supply itself.
Because Andong city has not enough capacity for self-reliance, it relies on finance fr...
The success of decentralization depends on fiscal decentralization.
The Fiscal decentralization of Andong city depends on how much finance it can supply itself.
Because Andong city has not enough capacity for self-reliance, it relies on finance from the central government.
We must accurately analyze non-tax revenues in Andong city to progress the fiscal decentralization of Andong city.
The purpose of this study is to find current ‘best practices’ of expending non-tax revenue via the analysis of the non-tax revenues of Andong.
To accomplish this purpose, I carry out an analysis on types of non-tax revenue and their fiscal management.
The analysis of non-tax revenues includes rent revenue, charges, fees, collection grants revenue, and interest.
The fiscal management analysis of non-tax revenue includes operations, collections and tax-rates.
These are summarized in the following statements.
To expend non-tax revenue best:
① We have to enforce the study and research of expenditures.
② We have to expand revenue interests through efficient fiscal management.
③ We have to introduce a technique of fiscal management and use it as strategy.
④ we have to import techniques of management renovation used by private enterprise and inspire the management mind.
In addition, we have to find out a plan for renovating the system.
First, we must build up the sovereignty of a decentralized tax and develop new sources from current non-tax revenues.
Second, we must enlarge a tax target while inporting flexcible tax rates.
Third, we must reduce the number of tax exemptions.
Finally, city officials and managerial staff engaged in this endeavor need to apply creative management.