본문 바로가기

연구보고서

[기본 연구과제] 지방교부세제도의 재정형평화 효과분석

페이지 정보

작성자 : 연구기획팀|조회수 : 184

바로보기

다운로드

본문

부서 재정경제연구실
연구책임 황소하 연구위원
보고서 번호 SRI-기본-2017-17
과제구분 기본
발행일 2017-10-31

 ∣차 례∣
제1장 서 론 ·················································································································1
제1절 연구 배경 및 목적 ····················································································1
1. 연구배경 ········································································································1
2. 연구목적 ········································································································2
제2절 연구 방법 및 범위 ····················································································3
1. 연구방법 ········································································································3
2. 연구범위 ········································································································3
제2장 재정형평성과 지방재정조정제도 ····································································5
제1절 재정형평성과 재정력 격차 ·······································································5
1. 재정형평성의 개념 ·······················································································5
2. 재정력 격차에 대한 논의 ············································································5
제2절 지방재정조정제도의 의의와 한계 ····························································8
1. 지방재정조정제도의 개념과 필요성 ···························································8
2. 지방재정조정제도의 한계와 쟁점 ·······························································9
3. 지방재정조정제도의 유형 ··········································································10
제3절 선행연구의 검토 ······················································································13
제3장 지방교부세의 구조와 현황 ···········································································17
제1절 지방교부세의 의의 ···················································································17
1. 지방교부세의 목적과 기능 ········································································17
2. 지방교부세의 성격 ·····················································································17
3. 지방교부세 제도의 연혁 ············································································18
제2절 지방교부세의 종류 및 산정방법 ····························································21
1. 보통교부세 ··································································································21
2. 특별교부세 ··································································································28
3. 부동산교부세 ·······························································································29
4. 소방안전교부세 ···························································································29

제3절 지방교부세 운영현황 분석 ·····································································30
1. 지방교부세 배분현황 분석 ········································································30
2. 지방교부세 산정내용 분석 ········································································36
제4절 지방교부세 제도의 문제점 ····································································43
1. 지방교부세제도 기능의 모호성 ·································································43
2. 중앙-지방간 재정관계 개선효과 미비 ·····················································43
3. 보통교부세 산정방식의 복잡성과 불투명성 ············································44
4. 환경변화 및 재정수요에 대한 반영미비 ··················································45
5. 인센티브 제도의 한계와 예측불가능성 ···················································45
제4장 분석결과 ·········································································································47
제1절 분석대상 및 자료 ····················································································47
제2절 분석방법 ···································································································49
제3절 보통교부세의 재정조정효과 분석 ··························································51
제4절 보통교부세의 재정조정효과 분해 분석 ·················································54
제5장 결론 ·················································································································61
제1절 연구의 요약 ······························································································61
제2절 정책적 함의 및 연구의 한계 ··································································62
∣참고 문헌∣ ···········································································································65
∣Abstract∣ ··············································································································71

위로