재정분권화와 지방정부 투명성 수준간의 관계 - Fisman & Gatti 연구의 한국적 적실성 검증을 중심으로 - = The Relationship between Fiscal Decentralization and Transparency Level of Local Government: Verification of the Relevance of Fisman & Gatti Model to Korean Society

다국어 초록 (Multilingual Abstract)

This research places its purpose on verifying whether the empirical analysis results of Fisman & Gatti (2002b), that the transparency level of local government increases when the local government’s fiscal decentralization level increases, has relevance to Korean society. To overcome the methodological limitation of Fisman & Gatti (2002b) model, this research analyzes the effectiveness of fiscal decentralization on the financial transparency level of Korean local governments with the panel data analysis methods to figure out the region and time specific effects of individual local governments. As a result of the analysis, the fiscal decentralization level in Korea appears to have a strong negative relationship with the transparency index of the compilation and the operation of budget, which is enclosed in the local government financial analysis system. This empirical result can be due to the tendency of Korean local governments complying with policies of the central government rather than resident-oriented correspondences, which is becoming more intensified because of fiscal centralization during the Roh, Moo-Hyun Administration in spite of its superficial decentralization. Therefore, the Fisman & Gatti (2002b) will be said to have relevance as it is even to Korean society from the original intention. Furthermore, this research suggests several policy implications related to revenue decentralization and the preservation of local competitive powers.

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