재산세공동과세제도의 재정형평화 효과에 관한 연구 : 서울특별시 사례를 중심으로

다국어 초록 (Multilingual Abstract)

Looking into the financial status of the 25 autonomous districts of the city of Seoul based on the criterion of the budget in 2011, some districts exceed more than 80% in the level of financial independence degree, while other districts fall short of less than 30%, revealing the fact there is a great gap in their financial powers among the districts. It is estimated from the findings that the differences in the financial conditions among the districts will be worsening in the future if an appropriate corrective measures is not taken to narrow the tax revenue gaps between the districts located in the Gangnam regions rich with tax resources and the ones in Gangbuk regions less rich with tax sources within the area of the metropolitan city of Seoul.
As a result, the shared property taxation system was introduced, to the entire autonomous districts of Seoul. In case of property taxes for a residential building, the taxation system is suitable as a district tax because it puts the burden of the tax on the persons actually residing in the district concerned. while it is also appropriate for Seoul city government to tax a non-residential building because its property value is more influenced by either the national policy or that of a wide-area local government rather than by a district government of Seoul. Accordingly, the city of Seoul unilaterally establishes a common tax for some portion of the property tax in consideration of the easiness and practicality of the enforcement of taxation, and equally distributes the tax revenues among the districts.
The purpose of this study is to analyze and assess if the shared property taxation system introduced since 2008 has taken an effect in bringing a positive result to the solution of the fiscal revenue imbalance among the autonomous districts, which has been pointed out as one of the main fiscal problems in city of Seoul. In accordance with such purposes, the study limited its scope to the 25 districts only within the city of Seoul and in terms of the time period, it set the central base time as the year of 2008, when the shared property taxation system was introduced. The study focuses on the analysis of the fiscal revenue balancing effects among the districts by comparing the financial indicators or indexes from 2004 to 2011, while it was centered on 2008.
The results of the analyses for the finance-balancing effects among the districts, which are affected by the shared property taxation system, are as follows; Firstly, looking at the finance adjustment effects by the equal distribution method, before the introduction of the shared tax system, the difference between the richest Gangnam district and the poorest Gangbuk district was 17.1 times wide. However, after the introduction of the shared tax system, the difference has narrowed to 6.0 times, showing some improvement. And the difference subsequently has continued to narrow as indicated by 5.7 times in 2009, and 4.7 times in 2010, indicating that the fiscal revenue imbalances among the distracts has been much mitigated.
Secondly, checking on the fiscal revenue balancing effects of the shared property taxation system by means of the distribution method of the financial power index, the autonomous districts, suffering from a big reduction in the property tax revenue at the application of such distribution method was the 4 districts including Gangnam district, while other 17 districts showed some increase in the property tax revenues. For example, such district as Jungrang had financially weak tax base, but it has become one of the local government with sound tax revenue thanks to the shared taxation system. Thus it is obvious that the distribution method by the financial power index has a great influence on the fiscal revenue balancing among the autonomous districts.
Lastly, the analysis of the fiscal revenue balancing effects of the joint property taxation system was made by both the weighted coefficient of variation and equalization index. As a result of analyzing the weighted coefficient of variation for the fiscal revenue balancing effects among the autonomous districts, it is indicated that the introduction of the shared property taxation system has played a role in mitigating the financial imbalance among the autonomous districts.
Analysing the change in the weighted coefficient of variation before and after the introduction of the shared property taxation system, the followings are found. First, the financial independence degree as a financial power index, and the variation coefficient of the financial independence index have showed a great differences before and after the year of 2008. Second, the change in the variation coefficient and the weighted coefficient of variation in the tax revenue indicators of the district tax and property tax revenue has shown a great differences before and after the year of 2008. The analysis indicates the weighted coefficient of variation since 2008 has been lower then the weighted coefficient of variation up to 2007. Third, the weighted coefficient of variation in the tax expenditure indicators of the ordinary budget spending and the project budget spending have becomes little change in the periods before and after the year of 2008, but it shows a little bit lower level after 2008. Finally, this study has indicated that the shared property taxation system has been effective in narrowing the financial power gaps, the gaps in tax revenue sources, and the expenditure funding gaps among the autonomous districts of the city of Seoul.

목차 (Table of Contents)

• 제1장 서론 1
• 제1절 연구의 목적 1
• 제2절 연구의 범위 및 방법 3
• 제2장 재정조정과 공동과세제도에 관한 이론적 배경 5
• 제1절 지방재정여건과 공동과세도입의 의의 5
• 1. 지방재정 여건의 변화 5
• 2. 지방재정 환경과 자치단체 간 격차 7
• 3. 공동과세제도의 필요성 10
• 제2절 정부 간 세원배분에 대한 논의 12
• 1. 정부 간 세원배분 13
• 2. 세원배분 및 재원조정 방법 17
• 3. 정부 간 세원배분이론 25
• 제3절 지방재정조정제도 33
• 1. 지방재정조정제도의 의의 34
• 2. 지방재정조정제도의 존립 근거 38
• 3. 지방재정조정제도의 유형 및 효과 39
• 4. 한국 지방재정조정제도의 유형 46
• 제4절 재산세 공동과세제도에 관한 선행연구 52
• 제5절 연구 분석 모형 57
• 제3장 서울특별시 재산세공동과세제도 운영사례 60
• 제1절 자치구간 재정격차 조정을 위한 논의 전개 60
• 1. 세원분리방식과 세목교환 방안 논의 60
• 2. 세원공유방식과 재산세 공동과세 도입 논의 61
• 3. 재산세공동과세방안과 세목교환방안의 비교 65
• 제2절 재산세공동과세 정책결정과정 분석 68
• 1. 정책결정 과정 68
• 2. 정책과정의 공식적 참여자 70
• 3. 정책과정의 비공식적 참여자 76
• 제3절 재산세공동과세제도의 운영방식 78
• 1. 제도운영의 법적 기초 78
• 2. 재산세공동과세제도의 운영·배분방식 79
• 3. 세수 감소 자치구에 대한 보전방식 81
• 제4장 재산세 공동과세제도의 재정형평화 효과 분석 84
• 제1절 자치구간 재정력 격차 완화 효과 84
• 1. 자치구 현황 및 재정력 격차 84
• 2. 재정력지수배분방식에 따른 격차 추계 95
• 3. 재정력 격차 해소 효과 100
• 제2절 자치구간 재정수입 격차 완화 효과 101
• 1. 자치구간 재정수입 격차 101
• 2. 재산세공동과세에 따른 재정수입 추계 110
• 3. 재정수입격차 해소 효과 118
• 제3절 자치구간 재정지출 격차 완화 효과 120
• 1. 자치구간 재정지출 격차 120
• 2. 공동과세에 따른 세출 격차 추계 128
• 3. 재정지출격차 완화 효과 132
• 제5장 결론 134
• 제1절 연구결과의 요약 및 종합평가 134
• 제2절 이론적·정책적 함의 136
• 참고문헌 141
• ABSTRACT 156