인구구조 변화와 비법정 보정수요 강화: 행정구역통합에 대한 함의

Abstract

This paper analyzes the effect of the extra supplementary fiscal needs in the computation of the ordinary share tax to deal with the recent local fiscal pressure in the process of rapid demographic change. It is shown that the strengthening of the extra supplementary fiscal needs such as the fiscal needs for regional balanced development and the fiscal needs for regional balanced social welfare development is advantageous to the smaller regions with higher proportion of old people and weaker fiscal conditions by allocating more funds from the ordinary share tax. Given the negative relationship between the population and the costs of public service provision, the strengthening of the extra supplementary fiscal needs has the effect of reenforcing such negative relationship, and thus causes higher inefficiency in the local public service provision. The integration of small jurisdictions would be a better solution to cope with both the fiscal problem and the impact of demographic change in those jurisdictions.