통합적 관점에서 본 일반자치 재정과 교육자치 재정분석-지방교부세와 지방교육재정교부금을 중심으로-

Abstract

The purpose of this study is to analyse the changes in the status of local finance of 16 upper-level local authority when education finance is added to the general government finance, and also to find the degree of the policy linkages between two kinds of revenue sharing instruments in Korea, i.e. Local Shared Tax(LST) and Local Education Shared Tax(LEST), which are separately managed by two different Ministries, MOGAHA and MEHR, respectively. The followings are major findings from the analyses of this study. (1) Fiscal positions of local authority are changed relatively substantially when the education finance of Local Education Authority is added to the general finance of local authority. (2) Fiscal effects of LST and LEST turned out to be quite different. Therefore, it is urgent to develop policy instruments to link the two grants systems. (3) The distribution formula of the LST needs to be critically reviewed because its distribution seemed to be nothing to do with the economic conditions of regions. (4) When the two revenue sharing grants(LST and LEST) are counted together, the grants have shown a tendency of being distributed more to the regions of economic affluence. (5) The equalization function of the grants(consolidated) has shown a weakening trend in recent years and, thus, a policy adjustment is in need. (6) Conclusively, the future tasks can be concentrated on how to link or consolidate the two grants system in macro sense so that the efficiency and equity of the distribution of the national resources increase.