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지방자치단체 순세계잉여금이 부채에 미치는 영향

A Study on the Effect of Budget Surplus on the Liability in the Local Governments

이장희|유갑열
한국비교정부학회 (The Korean Association For Comparative Government)|2018.06|한국비교정부학보 (Korean Comparative Government Review)|제22권 제2호|pp. 133-163|DOI 10.18397/kcgr.2018.22.2.133

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키워드

순세계잉여금지방자치단체 부채부채감소지방재정 행태Budget SurplusLocal LiabilityReduction of Local LiabilityFiscal Behavior
주제분류행정학

초록

This study analyzes the effect of budget surplus on the reduction of liability in the Korean local governments by examining panel data for all local governments from 2008-2015 (9 years). This study examines the effect of budget surplus on total liability, and sub-types of liability, including short-term, long-term, and other types of liability. The findings of the study is as follow. First, when all 243 local governments were analyzed, it shows that a 1% increase in budget surplus leads to only 0.045 % reduction of total liability, which is quite inelastic. Second, when the effects of types of liability were analyzed, the budget surplus leads to an reduction of long-term liability only. It did not have any impact on short-term and other liabilities. The findings indicate that budget surplus has minimum effect on the reduction of local liability, and most budget surplus were used to supplement next year spendings. When types of local governments were examined, the findings demonstrate that the budget surplus has led to a reduction of total liability in metropolitan, provincial, cities, and counties. However, it did not have any effect in the case of ward (district). As in all 243 local governments, the budget surplus leads to a reduction of long-term liability only. It did not have any effect on short-term and other types of liabilities. To summarize, the above findings show that local budget surplus is not an effective tool to reduce liability unless effective policy is designed. Nevertheless, the findings add an important empirical findings in understanding local fiscal behavior.

Abstract

This study analyzes the effect of budget surplus on the reduction of liability in the Korean local governments by examining panel data for all local governments from 2008-2015 (9 years). This study examines the effect of budget surplus on total liability, and sub-types of liability, including short-term, long-term, and other types of liability. The findings of the study is as follow. First, when all 243 local governments were analyzed, it shows that a 1% increase in budget surplus leads to only 0.045 % reduction of total liability, which is quite inelastic. Second, when the effects of types of liability were analyzed, the budget surplus leads to an reduction of long-term liability only. It did not have any impact on short-term and other liabilities. The findings indicate that budget surplus has minimum effect on the reduction of local liability, and most budget surplus were used to supplement next year spendings. When types of local governments were examined, the findings demonstrate that the budget surplus has led to a reduction of total liability in metropolitan, provincial, cities, and counties. However, it did not have any effect in the case of ward (district). As in all 243 local governments, the budget surplus leads to a reduction of long-term liability only. It did not have any effect on short-term and other types of liabilities. To summarize, the above findings show that local budget surplus is not an effective tool to reduce liability unless effective policy is designed. Nevertheless, the findings add an important empirical findings in understanding local fiscal behavior.

참고문헌 (41)

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