지방자치단체의 부정회계방지에 관한 연구

Abstract

There are national interests, fairness, and common sense in the state affairs and the principles of state administration proposed by the current government. The “fairness and common sense” in constitutional state also includes adhering to the rule of law, in which laws legislated by the National Assembly, the representative of the people, apply fairly to all citizens.
 Also, rule of law should be comply with providing financial resources for the operation of the state. From the perspective of the rule of law, the provision of financial resources must be subject to the tax burden in accordance with the basis regulations of the tax law. This is the principle of no taxation without law in our constitutional law. In addition, the tax burden must be imposed substantially equally according to each person's taxable capacity, which appears as Principle of taxation equality under the constitutional law. In this way, taxes imposed and collected by taxpayers such as the state or local governments are unilateral and compulsory monetary benefits, and there is no explicit opposition to them. Therefore, the financial resources raised through taxation must be used transparently and fairly.
 And residents can use systems such as residents suit under the Local Autonomy Act to monitor whether the taxation subject is using the funds legal. In this regard, this paper will examine matters related to illegal expenditures such as political activity expenses issued in Japan based on ordinances.
 And money such as political activity expenses is also used in Korea as a expense for parliamentary activities. Through the case of Japan, which has a similar legal system to Korea, it could discuss what implications our society can derive to prevent corruption in the use of public funds related to political activities in the future.
 First, accounts that receive money through taxes, such as future political activity expenses, should be more specific and distinguished. In case accounting use does not go as planned, it is necessary to consider a system such as appropriation. Second, if fraudulent accounting use is detected, strong sanctions should be imposed, such as not being able to receive related expenses in the future. Third, as long as the subsidy consists of taxpayers' money, it should not be limited to the size of the amount. Using Japan's case as a basis for calculation, a system should be established.
 The system is that can reduce corruption of money delivered by people's taxes through more specific legislation in the future.