보통교부세 산정, 신뢰할 수 있는가?기초수요액 사례 연구

Abstract

This paper examines the appropriateness of calculating the basic demand for ordinary shared tax for different types of local governments. The analysis was conducted through case studies of various measurement items, and the results revealed several inconsistencies and fluctuations in the calculation of the basic demand. Specifically, the weight maintenance coefficients by type of local government change year by year, which results in inconsistent sizes of basic demand between different types of local governments. The annual fluctuation of the estimated values of regression analyses also leads to changes in the shape of the average demand curve, which can be upward to downward or vice versa. Furthermore, there are inconsistencies that some local governments experience an increase in basic demand compared to the previous year, while others in the same type experience a decrease. These inconsistencies raise credibility issues about the ordinary shares tax. As a solution to resolve the instability of the estimated value of regression analysis, the paper suggests using settlement data instead of budget data and panel data instead of single-year data. This alternative approach could provide more reliable and accurate estimates for the basic demand of ordinary shared tax for each type of local government.