지방자치단체의 재정변수에 대한 실증분석 = An Analysis of Fiscal Variables of Local Governments in Korea

다국어 초록 (Multilingual Abstract)

In order to promote the successful settlement of local autonomy system in Korea, rigorous analyses of revenues and expenditures of local governments are especially required. As a starting point, revenues, expenditures by function, expenditures by object of 66 cities and 136 counties in 1994 are analysed in this paper. We have selected and compared the top five and bottom five local governments in all items of revenues and expenditures. And then inequalities of these items have been calculated using Bourguignon's L index. With this index, equalizing effects of subsidies, local share tax, and local transfers on local revenues have also been analysed. Finally in order to find out the relationship among all the items of revenues and expenditures, and some variables which are thought to reflect the characteristics of a local government such as population, number of commercial and industrial employees, number of local government officials, number of residents below poverty line, Spearman's rank correlation coefficients have been calculated and analysed.