국고보조금 기준보조율의 적용 실태 분석: 서울시를 중심으로

Abstract

Based on the review of precedent study on the determinant of the standard subsidy rate of the national government subsidy program, this study selected two criteria such as the ratio of the financial power index and the amount of the standard financial demand to the total fiscal expenditure. According to the two criteria, this study divided such program into 6 types. Then, this research analyzed the application practice of the standard subsidy rate of the program, and to examine the appropriateness of the differential standard subsidy rate between Seoul and the other provinces. As a result, the average standard subsidy rate was high in the order of national responsibility, collective responsibility, and local government responsibility in areas where the local government does not have discretionary power of whether the program implement or not. However, in areas where local governments does have such power, the average standard subsidy rate was high, in the order of local government responsibility, collective responsibility, and national responsibility. In addition, the analysis was conducted on the adequacy of the differential standard subsidy rate between Seoul and other provincial areas based on the above two criteria. The analysis showed that the 126 of 558 programs received differential application of the standard subsidy rate. After applying the differential subsidy rate, the additional burden of Seoul city reached 1,392 billion won. Of the 126 national government subsidy programs, 68 programs were not statutes, but national government standard subsidy rates are applied differently to the government guidelines. Also, this study found out that the differential standard subsidy rate between Seoul and other provinces was inadequate.