정부간 교육재정관계의 국제적 추세와 시사점
International Comparison of Intergovernmental Fiscal Relations for K-12 Education and Its Implications
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최근 무상보육과 무상급식 등의 비용분담 문제를 둘러싼 논쟁이 지속되는 가운데 전체적인 교육재정분권에 대한 보다 근본적인 성찰도 병행할 필요가 있다. 교육청의 지방교육재정운용의 책임성과 주민들의 공교육서비스 비용분담 인식을 제고시키기 위해 교육재원을 어떤 식으로 마련해야하는가라는 본질적인 문제를 고민해야 한다는 의미이다. 본 논문은 OECD 주요국을 대상으로 최근 정부간 교육재정관계의 특징과 추세를 살펴보면서 우리나라에 주는 시사점을 도출하고자 하였다. 결론적으로 말해 교육의 국가공공재성 수준에 대한 국민적 합의를 바탕으로 교육재정의 세출분권과 세입분권의 괴리를 해소함으로써 지방교육재정운용의 책임성과 효율성을 제고하여야 한다. 현재 국제적으로 낮은 수준에 머물러 있는 교육재정자립도를 끌어올리고 중앙정부의 이전재원에 대한 과도한 의존을 벗어나 공교육서비스의 질적 향상을 추구하기 위해선 지방교육재정과 지방일반재정의 연계강화를 통해 지방자치단체의 적극적인 지원과 협력을 이끌어내야 할 것이다.
Abstract
This article reviews recent trends of intergovernmental fiscal relations for K-12 education in major OECD countries during 2003-2013 period. First of all, it proposes several indicators of fiscal decentralization and vertical fiscal imbalance for education in order to compare and contrast their levels and changes among the countries. Specifying the measures, it sheds light on the relationship between revenue and expenditure decentralization for education, and that between local revenue autonomy as a whole and specific revenue autonomy in education. Second, it provides a series of evidence that there have been conditional convergences in most indicators for fiscal decentralization and vertical fiscal imbalance for education. Countries with lower level of revenue autonomy for education tends to increase the level while those with higher level tends to decrease it. The similar tendency also holds in terms of vertical fiscal imbalance for education finance. Third, this paper shows that Korea belongs to the high-equity-and-low-efficiency group in which local authorities make major expenditures for schools mainly based on block and specific education grants as the central government raises substantial funds for K-12 education, leaving local governments less responsible to their constituency in light of the notions of efficiency and equity. Having said that, we propose that Korea promote revenue decentralization and undo excessive spending decentralization in education, which is one of the necessary conditions that allow local authorities to provide K-12 education more efficiently.
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