地方交付說 財政衡平化의 成果分析 = (A)Empirical analysis on the financial equity of revenue sharing

다국어 초록 (Multilingual Abstract)

Today we face the radical changes in the local government. It is evident that these changes will be a factor to increase local government residents' administrative needs and consequently to expand local public services. Therefore, the role of local public finance becomes important and necessary for the accomplishment of the local autonomy.
The purpose of this thesis is to examine whether revenue sharing has financial equalization and stimulation effect.
The framework of this thesis is composed of two parts.
The institutional dimension is the first part and the second part is the operational dimension. In these contexts, the revenue sharing system ought to be reformed to accomplish the following goals; 1) rational goal setting through comprehensive and long-term planning, 2) reform of civil servants' negative and uncooperative behavior, and 3) institutionalization of linking mechanism between annual budgeting and long-term planning, as well as public and private investments.
The result of these empirical analysis subjects the followings
First, the viewpoint on the desirable system and finance level ought to be changed because local financial autonomy in decision-making and budgeting is the essential point in determining whether local self-governments is valuable or not.
Second, on its scale, the legal share rate(currently 15% of the total internal tax) should be upgraded.
Third, the formula of calculating general the revenue sharing should be revamped so as to mitigate the dysfunction which may result from the management of fiscal incentive system.
Fourth, on the allotment design of the current revenue sharing, 1) To improve assessment items, reformation of assessment units are advised. For the proper calculation of the standard local fiscal revenue, the discrimination of assessment rates of the standard local fiscal revenue is presented. Compensation of the current non-tax revenue to the standard fiscal revenue, and gradation of equalization rate are also considered. 2) To equalize the imbalanced fiscal capacity among the local government, negative revenue sharing is introduced, which grants funds of wealthy localities to poor ones. 3) We introduce to tax sharing system. Fiscal equalization program of local governments might be reformed to incorporate the horizontal fiscal transfer system which is operating in Germany.
Finally, this thesis emphasizes the coordination and control of the central government. The function as coordinator should be developed, but the control function should be limited. By doing so, the central government function as can develop the conditions of the self regulating local government, and can be trusted as the rational allocator.
In conclusion, the new reform measure is the antithesis of traditional concepts and operations. In the system of today, we are seeing the transformation of a centralized structure into a flexible and autonomous decentralized one that can contribute to be more effective in problem solving for the sound and rational local finance.

목차 (Table of Contents)

• 目次 = i
• 第1章 序論 = 1
• 第1節 硏究의 目的 = 1
• 第2節 硏究의 範圍 및 方法 = 4
• 第2章 地方交付稅의 財政衡平性 評價에 관한 理論的 背景 = 8
• 第1節 地方交付稅制度의 意義와 役割 = 8
• 1. 地方交付稅의 意義와 特性 = 8
• 2. 地方交付稅의 機能과 投割 = 12
• 第2節 地方財政隔差와 財政調整制度 = 18
• 1. 地方財政의 特性·機能 및 決定模型 = 18
• 2. 地方政府間 財政力隔差와 原因 = 22
• 3. 地方財政調整制度 = 26
• 4. 地方財政調整制度와 財源의 再分配 = 36
• 第3節 財政衡平化와 成果評價理論 = 42
• 1. 地方財政衡平化의 意味 = 42
• 2. 地方交付稅 財政衡平化 成果의 評價構造 = 51
• 3. 地方交稅의 財政 衡平化 成果 評價 基準 = 56
• 4. 地方交付稅 財政衡平化 成果에 대한 先行硏究 = 60
• 第4節 硏究分析의 틀 = 69
• 第3章 主要國 地方交付稅制度의 分析 = 72
• 第l節 主要國 地方交付稅制度의 分析 = 72
• 1. 美國의 地方交付稅制度 = 73
• 2. 日本의 地方交付稅制度 = 80
• 3. 獨速의 地方交付稅制度 = 85
• 第2節 比較·分析에 의한 示唆 및 論議點 = 90
• 1. 共通된 服絡 = 90
• 2. 制度 및 運營 側面 = 91
• 3. 벤치마킹(Benchimarking)의 可能性 檢討 = 93
• 第4章 地方交付稅 財政衡平化에 관한 成果分析 = 97
• 第1節 地方財政의 戀化와 財政衡平化 成果評價 = 98
• 1. 地方財政의 變化 = 98
• 2. 財政衡平化 成果評價의 意義 = 102
• 第2節 分析模型에 의한 財政衡平化 成果 分析 = 103
• 1. 지니계수(G)에 의한 財政衡平化 成果分析 = 103
• 2. 변이계수(V)에 의한 財政衡平化 成果分析 = 108
• 3. 財政力指標와 地方交付稅間의 相關分析 = 112
• 第3節 分析의 綜合 및 問題點 = 112
• l. 基本方向 의 問題點 = 112
• 2. 制度 側面의 問題點 = 123
• 3. 運營 側而의 問題點 = 138
• 第5章 地方交付稅 財政衡平化 成果의 提高方案 = 142
• 第1節 地方交付親 配分方式의 改善 = 142
• 1. 基準財政需要額 算定의 改善 = 142
• 2. 基準財政收入額 算定方式 改善 = 146
• 3. 交付規模 決定方式의 改善 = 147
• 第2節 地方交付稅 運營方法의 改善 = 148
• 1. 인센티브 適用範圍의 擴大 = 148
• 2. 地方財政調整機能의 擴大 = 151
• 3. 地方財政調整制度의 相互 有機的 連緊 = 154
• 第3節 政府間 共同事業體의 構築 = 155
• 1. 中央·地方 共同業務 Program(運營體系) 確立 = 155
• 2. 政府間 情報·知識 共有시스템 構棄 = 160
• 3. 統制와 調整의 네트워크(N/W)體制의 確立 = 162
• 第6章 結論 = 167
• 參考文獻 = 174
• ABSTRACT = 193