지역 간 지방교육재정 부담 차별화의 역사와 재정형평화 효과에 대한 평가

Abstract

This paper explores the historical evolution of differentiated education finance transfers among regions and analyzes the resulting disparities in the burden of education finance. Regional governments transfers local education tax and a portion of its general local tax to fund educational finance. The share of ordinary taxes allocated to education varies across the special capital city, metropolitan cities and Gyeonggi Province, and other provinces and even the composition of ordinary taxes differs among the special/metropolitan cities, provinces, and Sejong and Jeju. Furthermore, the special/metropolitan cities are required to transfer a portion of the tobacco consumption tax. The paper assesses that the interregional differentiation of educational finance burdens began and intensified under a centralized government system, primarily for the convenience of revenue mobilization It further argues that, particularly following tax reforms, the differentiation has served as a tool to mitigate the changing allocation of revenues between the central government and local governments, or among regions. although education finance is not tied to the tax system, By analyzing each region’s educational finance burden against its tax bases or average personal income, the paper shows that some regions, such as Seoul, bear an excessive burden, whereas others, including Gyeonggi Province, bear too little, This discrepancy means that the education finance burden does not necessarily correlate with a region's fiscal capacity. Also, the paper discusses the intertwined nature of education finance and general share tax and the difficulty of resolving these regional imbalances.