국가사무의 지방이양과 재원보전:지방자치경찰제 도입의 경우

Abstract

Introducing the municipal police in the local government is one way to devolve national responsibilities to local governments. Yet, the reallocation of financial resources should accompany the devolution of national functions to local governments. This paper intends to pursue the merits and demerits of alternative schemes to fund the institution of local government police. There are three principal ways to reallocate financial resources: full matching grant, partial non-matching grant, and the transfer of national taxes. A full matching grant is good for showing the direct relationship between devolution and resource reallocation. However this goes against the principle of local autonomy for the local governments continue to depend upon the central government for financial support. A partial non-matching grant is good for leveling the financial resources between local governments, but rich local governments may oppose this scheme because they have to take on new responsibilities without any additional transfer of financial resources. Transferring national taxes is the best way for both devolution and financial reallocation. Nevertheless poor local governments may not collect enough taxes for the newly increased services. A big trade-off may be inevitable in the choice among these three alternatives. However, in the short term a full matching grant may be more feasible while transferring national taxes may be more favorable to local autonomy in the long run.