地域間 公平性과 財政力指標에 관한 硏究

• 영문명: A Study on Inter-regional Equity and a New Fiscal Position Index
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 趙沇相(Younsang Cho)
• 간행물 정보: 『재정논집』재정논집 제9권, 118~139쪽, 전체 22쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1995.03.31

영문 초록

There are wide gaps with respect to tax revenue per capita between local governments although they have nearly the same type of tax and tax rate structure in Korea. To lessen substantial differences in fiscal capacity, central government requires a reasonable principle which can be applied in distributing grants. This article aims to define inter-reginal equity and to develope a new fiscal position index which can be used by central government in distributing grants. Interregional equity is based on the concept of J.M Buchanan, i.e. “equal treatment for equals”. A new fiscal position index stems from the concepts related to fiscal position which has developed by RA Musrave and P.B Musgrave. Our index takes the form of the independent revenue(including local taxes and current non-tax revenue) devidd by current expenditure. Apllying and testing a new fiscal position index in grants distribution results in strengthening inter-regional equity compared with the current grant sysem.

목차

1. 地域間 公平性에 개념

2. 현행 地方交付稅 교부방식의 문제점

3. 財政力의 정의와 새로운 財政力指標의 도출

4. 地方交付金 配分公式의 유도

5. 새로운 配分方式의 適用 結果

6. 結言

참고문헌

〈부록〉 재정력지수(Fi)와 상대재정력지수(Pi)