지방자치단체 재정확충 방안에 관한 연구 : 성남시를 중심으로 = A Study on the Expansion Methods of Local Finance : focused on Seongnam City

다국어 초록 (Multilingual Abstract)

This Study is to examine the fiscal situations of Seongnam City and to search the expansion methods of its fiscal basis. Seongnam City was founded as satellite city of Seoul and has growned to a big city which has been close to a population of 1 million. But Seongnam City requires a new development programs to reach ideal city. To prepare these programs, it is necessary to secure a sufficient financial power.
I have examined the characteristics and problems of fiscal situations in Seongnam City by comparing it with other big cities which population size are similar to Sung Nam city. And I have analysed the possibility of a financial crunch in Seongnam City in reference to Seongnan’s long term vision. My analysis results are as follows: Seongnan City shows a higher level than other big cities in financial independence rate and financial autonomy rate, but these two indicators in Seongnam City moved downward recently; this characteristics was caused by the fact that non-tax revenue has greatly diminished and local grant tax revenue has greatly increased; in annual expenditures, Seongnam City is not significantly different from other big cities and its social welfare expenditures go on increasing rapidly just like other cities; But Seongnam City is scheduled to redevelope old towns according tp Seongnan’s long term vision, this project is apt to put a big financial burden on Seongnam City in considering the recent trends of real estate market.
Based on these analysis results, I seek for expansion methods of tax revenue and the rationalization methods of tax expenditure in Seongnam City. I examine the discourses on the tax sharing systems as a new trend and rational cooperation method between central and local government. To expand the Seongnam City own revenue, I suggest that it make an effort to amend the local tax system by building a cooperative relationship with other local authorities and try to expand non-tax revenue.
Social welfare expenditures in Seongnam City cannot help increasing from now on. Seongnam City belong to non-grant authorities of general subsidy as key area in exchequer equalization grants and cannot expect to benefit from these grants. To copy with increasing the social welfare expenditures, I suggest that Seongnam City make an effort to amend the exchequer equalization grants or the national subsidies, and revert the decentralized national subsidy programs to the central government by constructing a cooperative relationship with other local authorities. Also, I suggest that Seongnam City seek for fiscal expansion method by using Local Fiscal Compensation System(LFCS). The existing LFCS apply the same distribution criteria to big cities like a Seongnam City which is close to a population of 1 million and to cities which the size of population is 500 thousands. And this system is a very unfare judging that collection expense is proportional to population size.

목차 (Table of Contents)

• Ⅰ. 서론 1
• 1. 연구 목적 1
• 2. 연구의 범위와 방법 4
• Ⅱ. 지방재정 현황과 성남시 재정여건 5
• 1. 지방재정의 현황 5
• 1) 지방세입 현황 5
• (1) 지방재정의 규모 5
• (2) 지방세입 구성 8
• (3) 지방세제 현황 10
• 2) 지방세출 현황 13
• (1) 지방세출 규모 13
• (2) 지방세출 구성 14
• 2. 지방재정 여건의 변화 17
• 3. 성남시의 발전목표와 재정여건 24
• 1) 성남시의 변천과 위상 24
• (1) 성남시의 역사와 변천과정 24
• (2) 성남시의 산업구조와 인구 27
• (3) 성남시의 위상과 특징 32
• 2) 성남시의 발전목표 38
• 3) 성남시의 발전목표와 그 재정기반 40
• Ⅲ. 성남시 재정실태와 개선과제 49
• 1. 성남시 재정 현황 49
• 1) 세입구조 49
• 2) 세출구조 52
• 2. 성남시 재정전망과 개선과제 55
• 1) 성남시의 재정현황과 향후 전망 55
• (1) 세입전망 55
• (2) 세출전망 59
• (3) 재정부족의 가능성과 그 특징 62
• 3) 성남시 재정의 개선과제 64
• Ⅳ. 성남시 재정확충 방안 67
• 1. 기본 방향 67
• 1) 성남시 발전목표와 재정기반의 조화 67
• 2) 여건 변화를 반영한 재정 틀 구축 68
• 3) 자체재원과 이전재원 간 합리적 관계 설정 69
• 2. 자체재원의 확충 72
• 1) 새로운 세원배분이론의 등장 73
• 2) 자체재원 확충을 통한 재원조달 75
• 3) 국세의 지방세 이양 77
• 4) 신세원 발굴을 통한 과세자주권 강화 79
• 3. 이전재원 지원방식의 변화 80
• Ⅴ. 요약 및 결론 83
• 참고문헌 86