지방자치제도 실시 이후 자치단체의 재정력 수준의 변화 동향 분석

Abstract

The purpose of this study is to analyze the change in the trend of the level of financial autonomy of local governments over time after the implementation of the local government system and to derive implications based on the result of the analysis. The spatial range of this study is city and county governments, and the time range is 22 years from 1992, i.e. before the start of the local government system, to 2013. Panel data by local government were compiled for the analysis.To summarize the result, the size of tax revenues of our local governments progressively increased after the implementation of the local government system, but the indices which signify the autonomy of finances practiced by these governments progressively decreased. Moreover, a comparative analysis between 2 groups of high and low financial autonomy before the implementation, it was confirmed that local governments who had relatively higher financial autonomy suffered more decrease in financial autonomy after the implementation. Consequently, this is a downward standardization of the overall financial autonomy of local governments. Furthermore, such occurrence took place because, after the implementation, the increase in independent finances of the relatively wealthier local governments is relatively faster than the increase in dependent finances.analysis. The spatial range of this study is city and county governments, and the time range is 22 years from 1992, i.e. before the start of the local government system, to 2013. Panel data by local government were compiled for the analysis.To summarize the result, the size of tax revenues of our local governments progressively increased after the implementation of the local government system, but the indices which signify the autonomy of finances practiced by these governments progressively decreased. Moreover, a comparative analysis between 2 groups of high and low financial autonomy before the implementation, it was confirmed that local governments who had relatively higher financial autonomy suffered more decrease in financial autonomy after the implementation. Consequently, this is a downward standardization of the overall financial autonomy of local governments. Furthermore, such occurrence took place because, after the implementation, the increase in independent finances of the relatively wealthier local governments is relatively faster than the increase in dependent finances.