본문 바로가기

연구보고서

[정책 연구과제] 새 정부 지방재정 정책변화와 수원시의 대응방안

페이지 정보

작성자 : 연구기획팀|조회수 : 1,143

바로보기

다운로드

본문

연구책임 이재은 원장님
보고서 번호 SRI-정책-2017-30
과제구분 정책
발행일 2018-03-30

차례

제1장 緖章: 새 정부 지방재정정책의 변화와 과제 ···························································1
제1절 연구의 배경 및 목적 ·······················································································3
제2절 새 정부 지방재정정책의 방향과 과제····························································8
1. 문재인 정부 지방분권로드맵(안)의 기본내용···················································8
2. 문재인 정부 재정분권의 기본방향··································································10
3. 문재인 정부 재정분권개혁의 문제인식과 한계··············································12
제3절 연구내용과 방법 ····························································································20
1. 연구내용 및 범위 ····························································································20
2. 연구방법···········································································································21
3. 문재인 정부 재정분권과제와 연관된 주요 쟁점 ············································21
제2장 재정분권과 국세-지방세 구조개선을 위한 전략 ···················································27
제1절 문재인 정부 재정분권에 대한 개요······························································29
1. 재정분권에 대한 논의가 왜 필요한가····························································29
2. 재정분권과 지방세 개편에 대한 논의 내용···················································32
제2절 우리나라 지방재정제도와 지방재정의 현황과 특징·····································35
1. 지방세제 및 지방재정조정제도의 현황···························································35
2. 지방세제 및 지방재정조정제도의 특징 ·························································40
제3절 재정분권을 위한 지방세 확충의 기본방향···················································52
1. 재정분권과 지방세 확충 ··················································································52
2. 재정분권과 지방세 확충의 기본방향과 고려사항 ··········································56
제4절 지방세 비중 확대의 대안과 파급효과··························································62
1. 지방세 비중 확대의 대안················································································62
2. 지방세 확충의 파급효과 ··················································································66
제5절 지방재정조정제도 개편의 기본방향 ······························································76
1. 지방세 확충과 자치단체 간 재정격차 문제에 대한 전망 ····························76
2. 재정력격차 문제와 수평적 재정조정제도의 개편 방향 ··································82

제3장 지방소비세 및 지방소득세를 통한 지방재정 확충 방안 ········································85
제1절 개요 ················································································································87
제2절 지방소비세 및 지방소득세의 한계와 개선방안 ············································89
1. 지방소비세제의 한계와 개선방안····································································89
2. 지방소득세제의 한계와 개선방안····································································97
제3절 지방소비세 및 지방소득세 확대 방안 및 파급효과 ··································107
1. 지방자치단체 자주재원 확충방안·································································107
2. 지방재정 확충 시나리오 ················································································110
3. 지방재정 확충에 따른 파급효과 분석··························································113
4. 세입변화 분석 결과 비교··············································································120
제4절 요약과 정책적 시사점 ·················································································129
제4장 보통교부세의 재정형평화 효과에 대한 평가와 개선방안 ····································137
제1절 개요 ··············································································································139
제2절 보통교부세 제도의 개요 및 지역 간 재정형평화 현황·····························141
1. 지방재정조정제도의 개관 ··············································································141
2. 지방재정의 운영과 지역 간 재정형평화······················································143
3. 보통교부세의 운영 현황 ················································································147
제3절 기준재정수요액 산정의 재정형평화에 대한 평가······································152
1. 기준재정수요액의 추이와 구조 ·····································································152
2. 일인당 기초수요액 추이 및 구조·································································157
3. 지방자치단체별 일인당 보정수요액 추이·····················································162
4. 기준재정수요액 산정의 재정형평화 효과에 대한 평가와 제언···················175
제4절 기준재정수입액 산정의 재정형평화에 대한 평가······································179
1. 우리나라 기준재정수입액 산정방식의 재정형평화 및 평가························179
2. 주요 외국의 형평화 재원 배분을 위한 재정력 산정방법····························181
3. 기준재정수입액 산정에 대한 외국 사례의 시사점······································184
제5절 요약과 정책적 시사점 ·················································································186

제5장 국고보조금 구조의 문제점과 개선방안 ·······························································191
제1절 국고보조사업과 사무구분············································································193
1. 국고보조사업 구조조정·················································································193
2. 국고보조사업과 사무구분 그리고 재정책임 ·················································198
제2절 사무유형에 따른 경비부담제도 현황··························································204
1. 지방재정법상의 사무유형과 경비부담 ··························································204
2. 규정의 적용현황 분석···················································································209
3. 규정 미적용 요인 분석 : 일본과의 비교·····················································219
제3절 국고보조금 구조개편의 과제 ······································································225
1. 지방재정법 미적용의 요인············································································225
2. 국고보조금제도의 구조개편 방안·································································226
제6장 사회복지분야 국고보조금의 현황과 개편과제 ·····················································229
제1절 정부 간 복지재정관계에 대한 맥락···························································231
1. 사회복지서비스와 지방재정··········································································231
2. 중앙・지방 간 재정관계와 복지재정 기능분담··············································235
3. 주요 국가의 정부 간 복지재정관계 개편 ···················································243
제2절 지방재정과 복지보조금 : 현황과 쟁점·······················································245
1. 지방재정과 복지보조금의 기본현황······························································245
2. 지방재정에서 복지보조금제도의 쟁점 ··························································252
3. 복지분권과 지방재원 징발 : 분권교부세·····················································259
제3절 복지보조금제도 개편과제············································································262
1. 정부 간 복지재정기능 체계에 대한 전체적인 개편과제·····························262
2. 기준보조율과 차등보조율제도 정비······························································267
3. 복지보조금 관리 및 운용체계 개편과제······················································269
제7장 終章: 새 정부 재정분권과 수원시의 대응방안 ···················································275
제1절 수원시 재정의 실태와 특징 ········································································277
1. 수원시 세입규모와 특징 ················································································277
2. 수원시 세출구조와 특징 ················································································279
3. 종합: 대도시로서의 재정여건·······································································281

제2절 수원시 재정의 제약요인·············································································284
1. 우리나라 대도시 자치제도의 특징과 문제점···············································284
2. 2016년 지방재정법 시행령 개정의 배경과 문제점 ·····································289
제3절 대도시 재정책임성 강화를 위한 재정분권의 과제····································307
1. 대도시 재정분권 필요성 ················································································307
2. 대도시 재정분권 개혁의 기본 방향 ······························································312
제4절 결론 및 정책제언························································································315
1. 왜 지금 재정분권을 요구하고 무엇이 핵심 과제인가? ·······························315
2. 지방세 확충의 양적 지표와 논의의 전제조건··············································320
3. 지방세 확충을 위한 지방소득세 비중 확대 방안········································322
4. 지방세 확충을 위한 지방소비세 비중 확대 방안········································326
5. 지방의 신세원 발굴 및 지방세제의 합리적 개선방안 ·································328
6. 지역 간 재정력 형평화를 위한 재정조정제도의 개편 방안 ························329
7. 지방재정 자율성 확대를 위한 국고보조금제도 개편방안····························335
8. 지방재정의 자율성 제고와 함께 책임성을 확대하는 방안··························338
참고문헌 ·······················································································································341

위로