서울시 조정교부금제도의 문제점과 개선방안 - 교부비율과 기준재정수입액을 중심으로

Abstract

Recently, it has been discussed that it is necessary to secure sufficient independent resources to carry out financial demand of social welfare in Korean local government. However reality is not the case yet. In this regard, the metropolitan cities have established the system of adjustment grants in order to supplement basic financial shortage and secure a certain level of administration. However, there remain following problems : First, since adjustment grants were calculated on only one year basis(2011) when the revenue from the acquisition tax decreased dramatically with the recession in the real estate market, thus resulting in improper allocation of adjustment grants. Second, Since positive fund balance and temporary non-tax-revenue can be appropriated doubly after calculated previous fiscal year, eventually, adjustment grants will be excessively calculated. Based on study findings, the investigator presented following improvement strategies to promote fiscal balance effect for current adjustment grant system in Seoul City: First of all, this paper recommends a new adjustment grants which includes grant ratio 23%, 24%, 27%. Moreover. Second, when calculating standard financial revenue, after positive fund balance and temporary non-tax-revenue be excluded, fiscal balance effect was advanced. But adjustment grants will be allocated considering rationality and equality, financial condition and office assignment between seoul city and autonomy district.