The Korea Local Administration Review

Local governments have competitively created and continuously expanded local government fees as a source of non-tax revenue in order to raise local financial resources. This results in the indiscriminate increasement of the volume and the categories of local government fees. Therefore, it is necessary to systematically levy and collect the fees, and effectively improve its management system.
This study aims to propose a number of ways of improving the management plans of local government fees. Based on the collected government documents and statute archives, this study analyzes the characteristics, historic development, and problems of the system of local governments fees. The results are followings: the fee rate on local administrative services rarely include full business cost, and law, ordinance, and enforcement rules related to the local government fees are often conflicted. Additionally, the fees are associated with diverse governmental organizations, and then it is necessary to manage them based on the collective governance which is composed of the Ministry of the interior and Safety, other related Ministries and local governments.