지방교부세 법정세율의 변화에 따른 재정지출효과와 건전성 분석

Abstract

Local decentralization and balanced local development have been the key words in recent years. For successful local autonomy, it is very important to realize local decentralization that is closely related to fiscal decentralization. Although there are lots of studies on national tax, few scholar have had an interest in local allocation tax. In this study, we attempted to find out to what extent increase of local allocation tax affects local government fiscal expenditure). In addition, we studied what effect local allocation tax rate makes to local government's fiscal soundness. Based on the results, we found out that increase of local allocation tax has a positive impact on local government fiscal expenditure. However, there is not any significant relationship between local allocation tax rate and local government's fiscal soundness. Therefore, we conclude that increase of local allocation tax rate contributes to local government's balanced local development, but it is not helpful to local government's fiscal soundness. 주 제 어: 지방교부세 법정세율, 재정지출효과, 재정건전성, 재정분권, 지역균형발전 key word: Local Allocation Tax Rate, Fiscal Expenditure Effects, Fiscal Soundness, Fiscal Decentralization, Regional Balanced Development