수평적 재정 형평성의 측정 시나리오별비교 분석

Abstract

This study explores the concept of horizontal fiscal equity, which serves as the rationale for the operation of fiscal equalization transfers, by comparing it with the concept of equity in tax burden, and seeks out methods for measuring horizontal fiscal equity. To this end, criteria variables and measurement indices for assessing horizontal fiscal equity were reviewed, followed by attempts at scenario analysis. The results are as follows: Firstly, horizontal fiscal equity can be concretely defined as “equalizing per capita fiscal surplus or net fiscal benefits among local governments of equal fiscal capacity.” Secondly, appropriate criteria variables for measuring the level of horizontal fiscal equity include fiscal capacity index-related variables such as fiscal capacity index and fiscal effort ratio. For measuring the level of horizontal tax revenue equity, per capita variables are suitable criteria. Thirdly, for metropolitan cities where per capita expenditure differences are not significant, both per capita and fiscal capacity index-related variables can be used as measurement variables for tax revenue and fiscal equity. On the other hand, in autonomous districts, all three variables can be used to a limited extent as measurement variables for tax revenue equity. Fourthly, suitable indices for measuring the level of horizontal fiscal equity include the weighted coefficient of variation and the weighted Gini coefficient. Additionally, to identify the presence of outliers, the relative mean deviation and the maximum-minimum ratio can be used. In addition, the tile index can be employed concurrently to aid intuitive understanding. This conclusion is expected to be useful in setting criteria variables and measurement indices for future studies attempting to analyze horizontal tax revenue and fiscal equalization.