지방자치단체 재정운용 정책의 딜레마? -효율성과 형평성의 공존에 관한 재정정책 수단 비교- = Dilemma of Local Governments’ Fiscal Policy Operation?: Comparison of Fiscal Policy Means for Coexistence of Efficiency and Equity

다국어 초록 (Multilingual Abstract)

This research examined empirically the effects of the financial distribution relationship between the central and the local governments according to fiscal policy on the efficiency and financial equity of local governments’ financial operation. In other words, whether raising of vertical and horizontal equity through fiscal policy produces trade off relationship or complementing relationship and which policy means produces trade off or complementing relationship were empirically analyzed and the characteristics of the groups were compared. The results of the analysis are as follows. First, the results of the analysis of the correlation between the financial equity and the efficiency of financial operation showed that, unlike the common notion that the financial equity policy impairs the efficiency, as the inequity of tax revenue is reduced in the case of the tax revenue distribution policy, the efficiency of financial operation increased. Meanwhile, in the case of the financial resources distribution policy, despite the fact that the financial resources are to raise regional equity, as the inequity of the financial resources is reduced, the efficiency of the financial operation is reduced. Second, based on the results of the analysis of the relationship between the financial equity and the efficiency of financial operation, it can be seen that tax revenue distribution policy has positive effects on the efficiency of financial operation, whereas financial resources distribution policy has negative effects. After all, the financial resources equity through the financial resources distribution policy leads to the reduction of the efficiency and shows the trade off relationship, whereas the raising of tax revenue equity through the tax revenue distribution policy leads to the increase in the efficiency of financial operation and shows the complementing relationship between the equity and the efficiency. Third, to examine which policy means has trade off or complementing relationship, the relationships of equity and efficiency were categorized into 4 groups: I. high efficiency and high equity, II. high efficiency and low equity, III. low efficiency and low equity, IV. low efficiency and high equity, and this also shows different characteristics of each group according to fiscal policy. In other words, the characteristics are shown that the complementing relationships (↗) in the case of tax revenue distribution policy are distributed in the types I, III, and IV, whereas the trade off relationships (↘) in the case of financial resources distribution policy are distributed in the types I, II, and IV. To sum up, the results of this research show that in the fiscal policy between the central and local governments, the relationship of the effects of financial equity on the efficiency of financial operation differs according to the fiscal policy means such as tax revenue distribution policy and financial revenue distribution policy. This can be interpreted that although the size of financial resources distribution between governments is important, the relationships differ according to the forms of local governments’ financial operation. In other words, it can be said that the effects of financial equity on the efficiency of financial operation differ according to the fiscal policy means dealing with the financial resources distribution such as tax revenue distribution and financial resources distribution.

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