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This study is intended to figure out the problems related to the local fiscal coordination system. Especially, this paper is studied on the centralization and decentralization in local fiscal coordination. To satisfy these research purposes, the followings are conducted.First of all, various theories and methods of local fiscal coordination has been surveyed. Secondly, this study analysed the formation background of local fiscal coordination in Korea, Japan, Germany. The results of the major findings of the done by this research can be summarized, the local fiscal coordination has been started as a tool of centralization. In other words, the local fiscal coordination system has been started as a tool of centralization for the National Minimum. Finally, this study suggested the Local Minimum Theory as a new decentralization ideas for Local Autonomy.