韩国实行以中央集权为主体的税收体制，税收收入主要集中于中央，地方税收入所占比重很小。以1995年为例，当年税收实际收入720905亿韩元，其中国税收入高达564745亿韩元，占到78．8％；地方税收入仅为153160亿韩元，占21．2％。在此境况下，韩国地方政府不得不在既定的税收和 South Korea has adopted a centralized tax system as its main body, with tax revenue mainly concentrated in the central government and local tax revenue accounting for only a small proportion. In 1995, for example, the actual tax revenue of the year was 7.2905 trillion won, of which the national tax revenue reached 56.4745 trillion won, accounting for 78.8%; local tax revenue was 15.316 trillion won, accounting for 21.2%. In this situation, local governments in South Korea had to set their own tax revenues