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Determinants of Fiscal Soundness in Municipality
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지방재정의 건전성에 영향을 미치는 요인에 관한 연구

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Type
Academic journal
Author
Lee, Seong Kuen (영남대학교) Go, Soo Jung (경일대학교) Seo, Jun Gyo (영남대학교)
Journal
The Korean Association for Local Government Studies The Korean Journal of Local Government Studies Vol.19 No.4 KCI Accredited Journals
Published
2016.2
Pages
25 - 42 (18page)

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Determinants of Fiscal Soundness in Municipality
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Abstract· Keywords

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This article is focused on what are the determinants of fiscal soundness of local governments. Subject of analysis are local governments(city, county) and there are five years of fiscal data(2009-2013).
The determinants of municipal fiscal soundness were developed by dividing into two categories: Tax revenue and expenditure management. Tax revenue management includes fiscal capacity index and financial independence ration. The expenditure management holds a ratio of expenditures spent on events and festivals, private-transfer expenditure ratio, ratio of welfare spending, and proportion of personnel expenses. The results of analysis are the more the local government gets a higher financial capacity index, the more high level fiscal soundness, therefore securing of municipal autonomy has a positive effect on fiscal soundness. On the other hand, increasing welfare expenditure has a negative effect on fiscal soundness. Thus to retain municipal fiscal soundness requires a change of tax revenue structure, and an expansion of local consumption tax in terms of tax revenue management. Furthermore, the governments should rearrange matching funds.
#지방재정건전성 #재정자율성 #재정자주도 #복지재정 #fiscal soundness of local governments #fiscal autonomy #financial independence ratio #welfare spending

Contents

국문요약
Ⅰ. 서론
Ⅱ. 이론적 논의
Ⅲ. 분석틀 및 조사설계
Ⅳ. 지방자치단체 재정건전성 영향요인 분석결과
Ⅴ. 결론
참고문헌
Abstract

References (26)

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강남호. (2011). 지방재정의 건전성 제고방안. ｢산업경제연구｣, 24(1): 353-369. google schola 김광수. (2011). 지방재정건전성 보장 입법론. ｢행정법 연구｣, 30: 207-235. google schola 김도승･전주열･장철준･김현동. (2013). ｢의무지출의 통제강화 방안 연구｣. 국회예산정책처. google schola 김상동･이성근. (2014). 지방재정 건전성 지표의 개발 및 적용: 경상북도를 중심으로. ｢지방정부 연구｣, 18(4): 269-292. google schola 김석태. (2015). 공동세를 재원으로 하는 수평적 재정조정: 국가-지방간의 동반자 관계를 위한 재정 적 구상. ｢지방정부연구｣, 19(2): 247-271. google schola

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UCI(KEPA) : I410-ECN-0101-2016-359-002550206