Abstract

Purpose: For true local autonomy, it will be said that the right to self-governance would be established only when the personnel and budget rights, such as tax revenue, of local autonomy are granted. Since the local autonomy system, at the time of the 30th anniversary of the introduction, in 1991, This study examines the legal basis and the local finance that guarantees practical power of the local autonomy system. Method: Administrative units within the scope of the study are limited to metropolitan local governments at the metropolitan city and provincial level. The term

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