보통교부세 산정방식의 검토- 지역낙후지수 도입을 중심으로 -

Abstract

The central government emphasized unformity of public services across the nation and uses unconditional grants(Ordinary Local Shared Taxes; OLST) to achieve that purpose. However, many of the past research on the equalization effect of the OLST have found that it has widened the disparity of fiscal capacities of local governments rather than narrowing it. The most important problem encountered by the OLST's formula was that the purpose of achieving an equivalent minimum capacity in producing and distributing services was not realized. Despite its many merits, OLST falls short of providing a full picture of the Korean fiscal equalization program. In order to solve these problems, this study aims at examining fiscal equalization effects through underdeveloped regions index.