CAJ | 학술논문

地方“土地财政”的宪法基础，不仅在于“租税并存的财政分权体制”，更在于宪法文本所确立的“赶超型战略”。其不仅促进了社会经济高速增长等宪法上“国家目标规定”之实现，亦在实质上侵害到公民的“自由权”、“生存权”等基本权利，其间已经隐含了宪法规范的效力冲突。为此，我国需依循“人权保障”的宪法理念，在整个财税法制领域贯之以“量能课税（费）”、“生存照顾”等法治原则，建立规范化的财政转移支付制度，并推进法治化的财政支出制度改革，以消减地方“土地财政”的扩张冲动，遏制其负面效应之滋生。
지방“토지재정”적헌법기출，불부재우“조세병존적재정분권체제”，경재우헌법문본소학립적“간초형전략”。기불부촉진료사회경제고속증장등헌법상“국가목표규정”지실현，역재실질상침해도공민적“자유권”、“생존권”등기본권리，기간이경은함료헌법규범적효력충돌。위차，아국수의순“인권보장”적헌법이념，재정개재세법제영역관지이“량능과세（비）”、“생존조고”등법치원칙，건립규범화적재정전이지부제도，병추진법치화적재정지출제도개혁，이소감지방“토지재정”적확장충동，알제기부면효응지자생。
The constitutional foundation of local ＂land finance＂ not only lies in the ＂fiscal decentraliza- tion system of lease and tax coexistence＂, but also depends on the ＂catching- up strategy＂ stipulated by con- stitutional texts. Although the constitutional effect of land finance has driven the accomplishment of social eco- nomic fast development and ＂regulations on national goals＂ of the Constitution, it has actually infringed upon citizens＇ basic rights such as ＂rights to liberty＂ and ＂right to survival＂, which has implied the conflict of effects in constitutional norms. Therefore, it is suggested to conform to the constitutional conception of ＂human rights safeguard＂ and adhere to ruling of law principles of ＂tax and expenses imposed by capacity＂ and ＂care for survival＂ in the whole fiscal taxation system. Further, the normalized fiscal transfer payment system should be established and legalized fiscal expenses payment system should be improved so as to mitigate the expansion impulse of local ＂land finance＂ and to suppress the generation of negative effects.