보통교부세 인센티브제도의 개편 방안

다국어 초록 (Multilingual Abstract)

A new standard for distributing General Local Share Tax is demanded as the local governments face the new competitive environments. The self-effort as a new standard is needed. This study analyzes the existing incentive system of General Local Share Tax, which has been acted since 1996, and suggests a developmental alternative. For the aim, such preconditions as the size of incentive finance, measurement index of self-effort, and targeted local government level are to be suggested. New model of the incentive system accepts three indices of self-financing, economy, and fiscal soundness. And it allots ten percent of General Local Share Tax to each upper local government based on its accomplishment of three indices. Measurement findings of the present selfeffort of local governments address that they are passive and unwilling to enhance their self-efforts and confirm it is necessary to accelerate incentive system in distributing General Local Share Tax. Results from simulating indices suggested in this paper improve regional equity in comparing with existing system. And thus present evaluating indices are demanded to be exchanged for the alternative indices suggested.

목차 (Table of Contents)

• Ⅰ. 序論
• Ⅱ. 선행연구 및 현행제도의 검토
• Ⅲ. 代案的 모델의 自求努力 測定指標의 開發
• Ⅳ. 인센티브制度의 代案的 모델에 대한 實證分析
• Ⅴ. 대안적 모델의 含意 및 政策的 提言
• 참고문헌