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지방양여금 폐지 후 지방재정 영향 분석

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Alternative Title
The Effect Analysis of Local Finance after Abolishing the Local transfers
Abstract
Participatory government introduced the local decentralization system and the newly established Balanced National Development Special Account in order to reinforce the competitive power of the province. In this process, local transfers('Yanyeokeum' in Korean), which had been operated since 1991 was abolished in 2005, which is 14years later. Three years have passed since the abolishment of local transfers. Central government conducted the evaluation on the outcome of last 14years' operation of local transfers in 2006. Based on this fact, this study examines the outcome and evaluation on the local transfers business with the case of Jejudo from the perspective of local self governing body. In addition, it investigates whether local transfers business is completed without difficulty in relation to the financial state of Jejudo through examining the reorganized system. As a result of it, it investigates the matter on the investment change of SOC base facilities business in the change process of local transfers, in which continual and stable investment such as the prevention of environmental pollution facilities based on the middle and long term plan is required in order to suggest the indicative point on the future investment direction along with the revision method like the security method of stable local finance.

The study range of this thesis includes businesses from 2005 to 2007 such as national subsidy, balanced national development special subsidy, road share tax, following the abolishment of local transfers system from 1991 to 2004. As study method, it attempts to analyze the annual investment change by measuring it. In terms of system, as independence variable, several things; first, the occupation rate of local transfers, second, the regional distribution state of local transfers, third, cost in local tax of local transfers, fourth investment size according to field and year, are investigated and in terms of behavioral aspect, the recognition change of public officials who are in charge of local transfers is examined. As a dependent variable, the effect of local transfers on the local finance and investment change are analyzed as a analysis result by the independent variable. As a result of analysis, the occupation rate of local transfers was 7.7% on average, compared to the size of local finance, which didn't contribute to the expansion of local finance in the comparison of other financial resources such as local share tax. In case of Jejudo, occupation rate was comparatively high compared to 5.4% on average of other self governing body, but since the abolishment of local transfers in 2005, the local finance rate has been reduced and especially, after the establishment of special self governing province in 2007, it has sharply decreased. It reflects that local transfers business becomes away from the financial concern after the abolishment of system. Second, in the analysis of distribution status between regions, local transfers was the 10,1% in the metropolitan city, 12.3% in the province, 37.8% in the city, and 39.8% in the county(gun), demonstrating that local transfers contributes to the balanced local development through revealing the high distribution rate of local self governing body; especially in case of county(gun). However, since the difference between city and county is trivial and especially, in case of Jejudo, Jejusi and the northern county of Jeju, which have the high independence of finance, showed the higher distribution rate of local transfers than Seogwiposi and the southern county of Jeju in the distribution of same groups, it exhibits that the contribution degree of local transfers is not high for solving the imbalance of finance. Third, in the analysis of local tax cost of local transfers, the burden was too heavy as the level of 40% on average. Considering that local transfers has the characteristics of large scaled investment business, we can assume that local self governing body cannot help receiving the big pressure of finance, and we can find that the problems in the operation of local transfers, exposed for a long time, would be a factor of abolishing the local transfers. Fourth, as a investigation result of interview towards public officials of local transfers business and budget division in order to investigate the behavioral aspect, the abolishment of local transfers system and circulated assignment to a position affected the duty performance mind and responsibility, leading to the worsening of business promotion will. Fifth, as a result of investigating the investment change of local transfers according to the year, it was expected that most businesses would be on the decrease from the time of the abolishment of local transfers in 2005, but existing increase was steady from 2005 to 2006, and investment size has sharply decreased from 2007. It represents that local transfers business was reduced because of the increase of integration costs towards special self governing province according to the establishment of basic groups and the reorganization of administration structure, even though the directors of self governing body made an effort to maintain the level of local transfers with continual concern in consideration of the continuity of business and investment feature in the point of time, maintaining the basic groups in the 4 counties within Jejudo after the abolishment of local transfers. As a result of analyzing the finance condition according to the establishment of special self governing province, it appeared that the financial index became worsened due to the fixed expenses such as the weight of labor costs, current expenses, and so on, and the introduction of the self police system, and the transference of special administration institution contributed to the aggravation of the financial burden.

In addition, in terms of tax revenues, the income of general accounting has decreased because of subterranean water special accounting and land special accounting and 3% legal rate of local share tax doesn't reach the average level of a nation, darkening the financial prospects. Accordingly, the reconsideration of local share tax and the systematic complement of balanced development special subsidy of Jeju account are required along with the revision of effective business promotion method of local transfers business for the stable security of SOC local transfers business and the continuity of business.
Author(s)
김연정
Issued Date
2007
Awarded Date
2007. 8
Type
Dissertation
URI
http://dcoll.jejunu.ac.kr/jsp/common/DcLoOrgPer.jsp?sItemId=000000004150
Alternative Author(s)
Kim,Yeon-Jeong
Affiliation
제주대학교
Department
행정대학원 행정학과 일반행정전공
Advisor
김성준
Table Of Contents
Ⅰ. 서 론 1
1. 연구의 목적 1
2. 연구의 범위와 방법 3

Ⅱ. 지방양여금제도의 이론적 고찰 6
1. 지방양여금의 의의 및 제도 변화 6
1) 지방양여금제도의 기본개념 6
2) 지방양여금의 배분기준 및 배분현황 11
3) 지방양여금의 효과 15
4) 지방양여금의 제도적 변화 17
2. 지방양여금의 선행연구 26
3. 연구 분석의 틀 29

Ⅲ. 지방양여금이 지방재정에 미친 영향 분석 33
1. 지방양여금이 지방재정에 미치는 영향 및 비중 분석 33
1) 지방재정 규모 대비 7.7%의 비중을 차지한 지방양여금 33
2) 지역간 균형발전에 기여한 지방양여금 36
3) 지방양여금사업에 대한 40% 수준의 과중한 지방비 부담 38
4) 지방양여금 담당공무원의 인식변화 42
2. 지방양여금사업 증감에 따른 추이 분석 44
1) 도로정비사업 44
2) 농어촌지역개발사업 53
3) 수질오염방지사업 55
4) 청소년육성사업 68
5) 지역개발사업 71
6) 부문별 총 투자추이 73
3. 특별자치도 출범에 따른 지방재정여건 분석 78

Ⅳ. 분석 결과 및 안정적 지방재정 확보방안 83
1. 분석 결과 83
2. 안정적 지방재정 확보방안 86

Ⅴ. 결 론 87
1. 연구결과의 요약 87
2. 정책적 함의 89

◈참고문헌 90
◈Abstract 92
Degree
Master
Publisher
제주대학교
Citation
김연정. (2007). 지방양여금 폐지 후 지방재정 영향 분석
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