학교용지 매입비 일반회계부담금 전입요인 분석

Abstract

This study analyzed the factors affecting the transfer of general account contributions for schoolland purchases. Since 1996, these contributions have been the face of a conflict between cities andprovincial governments. The school land contribution problem arises when a city and province donot pay the school land contribution in a timely manner even if they have already collected theschool land contribution. This is because the School Land Law does not provide for mandatorydelivery of the school land contribution as collected by the city and province to the education office. As a result of this research and analysis, the cumulative amount of general account contributions forschool site purchases that should be borne by municipalities and prefectures has tended to increasenaturally due to an increase in the number of schools and price fluctuations. However, thecumulative amount of non-transferred funds has decreased significantly from KRW 1,908.6 billion in2011 to KRW 309 billion in 2018. Similarly, the ratio of non-transferred amount fell from 44.76% in2011 to 5.75% in 2018. According to an analysis of factors related to the level of school landpurchase and general account contributions, the cumulative transfer of school land purchase costsincreases to 5% as the degree of financial independence increases by 1%. Further, the transfer rate ofschool land purchase costs increases by 0.96% as the degree of financial independence increases by1%. As the cumulative transfer ratio of local tax (legal) transfer income for the second quarterincreased by 1%, the transfer ratio increased by 0.26%. Additionally, the transfer ratio increased by14.7% when the MOU related to the transfer of school land purchase expenses concluded. Institutional improvements necessary for the stable transfer of school site purchase costs include:improving the structure of securing school site purchase costs and establishing a stable revenuestructure; and amending the School Land Law, which includes measures to strengthen localgovernments'responsibility for the general account contributions for school site purchase costs.