조정교부금제도의 현황과 제도개선을 위한 실태 분석

Abstract

현 지방자치시대를 살아가면서 우리는 지방자치제도 운영에 대한 많은 고민과 연구를 진행하고 있다. 민선자치단체장 및 지방의원 선거가 1995년에 최초로 실시된 후 20년이라는 시간이 흘렀다. 그 과정에서 중앙정부의 권한과 책임을 이양받고 지방자치의 본래 목적인 민주화와 경제적 효율성 증진, 지역간 형평성유지 등 주민의 복리증진을 위하여 많은 노력을 기울였다. 그러나 이러한 노력에도 불구하고 지역별 경제상황과 지리적 특성, 인구학적 구성 등 다양한 요인으로 인해 세원과 재원의 불균등한 편재에 따른 재정격차 발생으로 지역간, 자치구간 재정불균형이 심화되고 있는 실정이다. 이러한 상황임에도 불구하고 자치구의 재정적·사회적 환경은 고려하지 않은 채, 중앙정부에서 일방적으로 결정한 복지정책에 의해 보조금의 용도 및 규모가 법률에 의해서 결정되고 자치구의 세입환경에 따른 가용재원의 극히 한정된 상황에서 지방비가 매칭되는 재정구조는 자치구로서의 본질적인 한계에 부딪히고 있다. 특히 자치구는 복지비‘지급불능’선언에 이를 정도로 세출부담은 계속적으로 증가하는 반면, 중앙정부의 각종 지방재정 지원대책의 효과는 아주 미약한 수준으로 나타나고 있다. 본 연구는 자치구 복지재정이 지방재정 현안으로 대두된 시점에서 실태와 재정지원을 위한 조정교부금제도의 개선책을 마련하는 데 그 목적이 있다. 사회 복지 수요가 급증하는 현실에서 자치구 세입-세출의 미스매치에 따른 재정 건전성이 위협받고 있기 때문에 먼저 영유아복지, 기초노령연금 등 소위 5대 사회복지를 중심으로 재정수요를 분석하고 자치구 세입의 근간인 조정교부금제도의 산정기준(조정율, 기준재정수요, 기준재정수입 등)이 특·광역시별로 달라 제도운영의 혼란, 지역갈등 원인으로 작용하고 있어 이에대한 실태조사와 개선책(법정율, 차등보조율, 세목교환 등)을 강구하여 중앙-지방의 재원중립을 유도하고 본청과 자치구, 자치구 상호간 재정격차의 완화 방안을 찾아보고자 어렵게 특·광역시의 2015년 조정교부금 예산 통계자료를 입수하였고, 재원부족 보장율 산출을 위하여 통계 프로그램을 활용하여 특·광역시에서 운용중인 3가지 방안(보통교부세 산정방식, 서울시 산정방식, 혼합형 산정방식)에 대해 다음과 같이 분석을 실시하였다. 첫째, 부산·대구·광주에서 운영하고 있는 보통교부세 방안이다. 이 방안은 보통교부세 총액을 재정부족액 합계로 나누어 산정하는 방식으로 재정 보장율을 분석한 결과 서울의 보장율이 가장 높았고 부산, 광주, 울산의 경우 불평등계수가 0으로 나타났다. 둘째, 서울에서 운용중인 서울형 방안으로서(기준재정수입+일반교부금총액)을 기준재정수요로 나누어 산정하는 방식이며 분석결과 여기서도 서울의 보장율이 제일 높게 나왔고 부산이 그 다음순위로 나타났으며 광주와 울산은 보장율이 낮게 나타났다. 마지막으로 인천·대전·울산에서 운용중인 혼합형의 경우인데 서울형 50%와 보통교부세형 50%을 혼합하여 적용한 방안으로서 엔트로피계수를 제외한 불평등계수는 대체적으로 자치구간 별 차이가 없었다. 이렇게 3가지 방안을 통하여 살펴본 결과 재정보장율이 월등한 방안은 도출되지 않았다. 그 이유를 살펴본 결과 특·광역시별 자치구 조정교부금 배정현황을 보면 조정교부금 배분에 있어 대체적으로 자체세입 규모에 의한 차등배분이 아닌 일부 일률적인 배분으로 인한 결과로 판단된다. 다만, 3가지 방안 중 혼합형을 적용하였을 때 자치구간 보장율의 차이가 적었음을 알 수 있었다. 이번 분석을 통해 알 수 있는 것은 조정교부금은 일차적으로 재원보장기능에 충실해야 한다는 점이다. 교부 후 충족도가 100% 충족은 당연한 의무이나 실질적으로 이와같은 결과가 나온 특·광역시는 없었다. 다만, 서울과 인천의 경우 95% 이상 충족도가 나타났고 그 외 광역시는 7~80%에 불과했다. 특·광역시별 재정 충족도의 편차를 현실에 크게 반영시켜 적용하되 서울과 인천은 100% 기준, 나머지 광역시는 95% 기준을 적용한 조정률을 권고하고자 한다. ’12년이후 급증하고 있는 자치구 사회복지비 증가에 따른 국가의 추가 재정지원 없이 특·광역시-자치구 재원배분체계 개편만으로 폭증하는 사회복지비 충당에 한계가 드러나고 있는 실정에서 특·광역시, 자치구의 동반 재정부실 우려에 대한 해결방안을 모색함에 있어 이론적 의의가 있을 것으로 생각된다. | ABSTRACT

A Study on the Improvement of the Local Adjustment Grants - Focusing on the Fiscal Inequality -

Ha, Hyeon min Major in Local Self-Government The Graduate School of Public Policy, Hanyang University

Currently the local time in life, we are going a lot of thought and research on municipal operations also. After the elected mayor and local self-government elections have been conducted in 1995, the first time that passed 20 years. Transfer under the authority and responsibility of the central government and in the process the original purpose of the local government promotes democracy and economic efficiency, regional equity, including paid a lot of effort to maintain the welfare of the residents. But despite such efforts, the fiscal disparity among autonomous districts in each region is worsening due to the uneven distribution of tax finance revenues, resulted from diverse factors such as regional economic situtations, geographic characteristics and demographic composition. Despite this financial situation of the borough and social environment it is not taken into account while, very limited circumstances of the purpose and scale of subsidies by the central government unilaterally decides welfare policy determined by the law of the revenue environment and available resources of the borough local taxes a financial structure that is matched in smashing the intrinsic limitations as a borough. In particular, the borough has enough appropriations burden on welfare, while it 'insolvent' declarations continue to increase, the effects of various local financial support measures of the central government appears to have a very weak level. The purpose of this study is to provide a framework for the improvement of the situation and adjust grants financial assistance at the time of the borough finance welfare emerged as the local fiscal issues. In light of the reality that the demand for social welfare has soared, because the autonomous government's mismatch between the revenues and expenditures threatened the financial soundness of the governments, I will first, analyze the financial needs for the well-being of infants, such as old age pension based on the so-called five social welfare programs. Because the calculation of the borough's revenue adjustments based grant system basis (update ratio, based on financial need, based on revenues, etc.) is causing conflicts as the operating characteristics of the system differ among the metropolitan, and regional governments, I also did field study and made recommendations on solution to encourage financial neutrality between the central and autonomous governments. To find the ways to alleviate the revenue deficit between the central-autonomous, and autonomous-autonomous gaps, I've obtained budget statistics for 2015 on adjustment grants and used the statistical tools to analyze the currently implemented three methodologies currently in use by the Metropolitan cities (usually grant tax calculation methods, Seoul's calculation methods, mixed calculation methods). First one is a general grant calculation method which Busan, Daegu and Gwang-ju has been using. With this method, one has to divide total general grant by financial shortage. guarantee rate of Seoul was the highest and that of Busan, Gwang-ju and Ulsan was 0 with this method. Second method is the one that Seoul city is currently using. They divide (standards financial income + total general grant) by standard financial demand. With this calculation as well, Seoul had the highest guarantee rate followed by Busan. Gwang-ju and Ulsan had relatively low rates on the other hand. Last one is a combined method, which is being used by Inchen, Daejun and Ulsan city. It is the method that combined Seoul method and general grant gethod. Inequality coefficient other than Entropy Coefficient did not have much of a difference in general. There are 3 possible outcomes are superior guarantee rate financial measures discussed by the plan has not been drawn. In particular, the results Metropolitan borough by adjusting assignments grant the reasons discussed in the grant allocation adjustments are generally determined as the result of some non-uniform distribution of the differential distribution to its own revenue scale. However, the difference was found to self-interval guarantee rate ever empty when applying the hybrid of the three methods. This analysis shows that adjustment grants should be primarily devoted to its function as security of financial resources. The sufficiency degree should meet 100% of obligation after granting, but none of Metropolitan cities turned out such result. Over 95% of sufficient degrees came out of merely Seoul and Incheon, however, the other metropolitan cities were nothing more than 70~80%. Metropolitan applied to meet specific financial characteristics largely reflects the deviation of the real, but also would like to recommend the adjustment applying the Seoul and Incheon is 100% basis, and the remaining 95% based on Metropolitan. Without increasing since 2012 and added the borough's social welfare state in accordance with the increase in funding, Metropolitan cities borough resource allocation system reform accompanied only by a surge in the situation that revealed the limits to social welfare provision seeking solutions to the financial insolvency concerns as it is considered that there is a theoretical significance.; A Study on the Improvement of the Local Adjustment Grants - Focusing on the Fiscal Inequality -

Ha, Hyeon min Major in Local Self-Government The Graduate School of Public Policy, Hanyang University

Currently the local time in life, we are going a lot of thought and research on municipal operations also. After the elected mayor and local self-government elections have been conducted in 1995, the first time that passed 20 years. Transfer under the authority and responsibility of the central government and in the process the original purpose of the local government promotes democracy and economic efficiency, regional equity, including paid a lot of effort to maintain the welfare of the residents. But despite such efforts, the fiscal disparity among autonomous districts in each region is worsening due to the uneven distribution of tax finance revenues, resulted from diverse factors such as regional economic situtations, geographic characteristics and demographic composition. Despite this financial situation of the borough and social environment it is not taken into account while, very limited circumstances of the purpose and scale of subsidies by the central government unilaterally decides welfare policy determined by the law of the revenue environment and available resources of the borough local taxes a financial structure that is matched in smashing the intrinsic limitations as a borough. In particular, the borough has enough appropriations burden on welfare, while it 'insolvent' declarations continue to increase, the effects of various local financial support measures of the central government appears to have a very weak level. The purpose of this study is to provide a framework for the improvement of the situation and adjust grants financial assistance at the time of the borough finance welfare emerged as the local fiscal issues. In light of the reality that the demand for social welfare has soared, because the autonomous government's mismatch between the revenues and expenditures threatened the financial soundness of the governments, I will first, analyze the financial needs for the well-being of infants, such as old age pension based on the so-called five social welfare programs. Because the calculation of the borough's revenue adjustments based grant system basis (update ratio, based on financial need, based on revenues, etc.) is causing conflicts as the operating characteristics of the system differ among the metropolitan, and regional governments, I also did field study and made recommendations on solution to encourage financial neutrality between the central and autonomous governments. To find the ways to alleviate the revenue deficit between the central-autonomous, and autonomous-autonomous gaps, I've obtained budget statistics for 2015 on adjustment grants and used the statistical tools to analyze the currently implemented three methodologies currently in use by the Metropolitan cities (usually grant tax calculation methods, Seoul's calculation methods, mixed calculation methods). First one is a general grant calculation method which Busan, Daegu and Gwang-ju has been using. With this method, one has to divide total general grant by financial shortage. guarantee rate of Seoul was the highest and that of Busan, Gwang-ju and Ulsan was 0 with this method. Second method is the one that Seoul city is currently using. They divide (standards financial income + total general grant) by standard financial demand. With this calculation as well, Seoul had the highest guarantee rate followed by Busan. Gwang-ju and Ulsan had relatively low rates on the other hand. Last one is a combined method, which is being used by Inchen, Daejun and Ulsan city. It is the method that combined Seoul method and general grant gethod. Inequality coefficient other than Entropy Coefficient did not have much of a difference in general. There are 3 possible outcomes are superior guarantee rate financial measures discussed by the plan has not been drawn. In particular, the results Metropolitan borough by adjusting assignments grant the reasons discussed in the grant allocation adjustments are generally determined as the result of some non-uniform distribution of the differential distribution to its own revenue scale. However, the difference was found to self-interval guarantee rate ever empty when applying the hybrid of the three methods. This analysis shows that adjustment grants should be primarily devoted to its function as security of financial resources. The sufficiency degree should meet 100% of obligation after granting, but none of Metropolitan cities turned out such result. Over 95% of sufficient degrees came out of merely Seoul and Incheon, however, the other metropolitan cities were nothing more than 70~80%. Metropolitan applied to meet specific financial characteristics largely reflects the deviation of the real, but also would like to recommend the adjustment applying the Seoul and Incheon is 100% basis, and the remaining 95% based on Metropolitan. Without increasing since 2012 and added the borough's social welfare state in accordance with the increase in funding, Metropolitan cities borough resource allocation system reform accompanied only by a surge in the situation that revealed the limits to social welfare provision seeking solutions to the financial insolvency concerns as it is considered that there is a theoretical significance.