지방선택세와 지방재정: 플로리다 카운티 지방선택세 사례를 중심으로
Local optional Taxes and Local Finance: An Examination of the Fiscal Impacts of Local Optional Taxes on Local Finance of Florida Counties
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초록
본 연구는 지방정부의 재정여건 개선을 위해 도입･운영 중인 지방선택세 (Local optional tax) 제도의 지방재정에 미치는 영향에 대한 검증을 하고자 하였다. 이를 위해 본 연구는 플로리다 지방정부 (카운티)의 지방선택세 사례를 이용한 분석을 통해 지방선택세 도입이 지방재정에 미치는 영향을 실증적으로 검증하였다. 실증분석 결과 플로리다 지방정부의 경우 지방선택세 도입은 지방정부의 전체 세입 대비 지방세 비율, 이전재원 비율, 세입규모 등에 대해 통계적으로 의미 있는 영향을 미치고 있는 것으로 나타났다. 또한 지방선택세 도입으로 인한 지방정부의 지방세 비율의 증가, 이전재원비율의 감소, 세입규모 증가가 실증적으로도 지방정부의 재정적 자율성 향상 및 재정력 확충에 영향을 미치고 있음을 알 수 있었다. 즉, 플로리다 지방정부 사례를 이용한 실증분석을 통해 지방선택세 도입이 지방정부의 총 세입 대비 지방세 비율 상승과 이전재원 비율 감소 등에 영향을 미침으로써 새로운 지방세원으로서의 기능을 하고 있음을 확인할 수 있었다. 다만, 분석결과 정률적용 선택세의 경우 세입규모 확충 측면에서 한계를 보인 반면 정액적용 선택세의 경우 지방재정의 모든 측면에서 의미 있는 영향을 미치고 있는 것 또한 확인할 수 있었다.
Abstract
This research investigates the fiscal impacts of local optional taxes on local finance using local option taxes of Florida counties. The finding shows that local optional taxes influences the ratio of local taxes, the ratio of intergovernmental grants, and revenue capacity of county governments. Also, the research findings demonstrates that the adoption of local optional taxes leads to increase in fiscal independence, fiscal soundness, and fiscal capacity. Thus, this research reveals that local optional taxes could function new local revenue source by empirical analysis using local optional taxes of Florida counties. This research also reveals that each local optional tax have different fiscal impacts on local finance respectively.
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