보통교부세 인센티브제의 반응성과 그 함의

Abstract

This paper analyzes the responsiveness of the incentive items in the general revenue sharing(GRS) of Korea which was introduced 1997 and then propose some policy implications. From the theoretical point of view, responsiveness of incentive items should be differ between GRS recipient and non-recipient localities. But statistical analysis in this paper does not support the thesis. On the other hand, the opinions of local government officials who are in charge of the GRS show that they do not consider incentive items of GRS as important factors in local policy making. These results show that incentive items of GRS are not effective policy measure for incentive which intend to change local government behaviors. Instead they might hinder local financial equalization and local financial autonomy. In consequence, this paper contends that incentive items of GRS should be reduced or abolished rather than remodelled for further decentralization of Korean Government.