지방자치단체의 재정자립도 개선방안 실증연구 -전국 228개 기초자치단체를 중심으로-

국문 초록 (Abstract)

본 연구는 우리나라 기초자치단체의 재정자립도 개선을 위한 방안을 수립하고자 재
정자립도를 종속변수로 하고 재정자립도에 영향을 미치는 다양한 요인을 독립변수로
설정하여 실증분석 하였다. 기초자치단체의 특성을 반영하고 정확한 분석을 하기 위
하여 전국 기초자치단체를 전체(228개), 광역시(75개), 광역도(153개) 3가지로 구분하
여 분석하였다. 연구 결과는 다음과 같다.
첫째, 3개의 집단에서 모두 유의한 정의 영향을 미치는 변수는 지방세, 인구, 제조
기업 수, 인당 GRDP, 재정자주도로 나타났는데 이 변수의 증가는 재정자립도 증가를
가져온다.
둘째, 3개의 집단에서 모두 유의한 부의 영향을 미치는 변수는 ‘기초자치단체 예산’
으로 나타났다. 기초자치단체의 재정 규모의 증가가 자주재원의 증가에 의한 것이 아
니라 중앙정부 또는 광역자치단체로부터 지원받는 ‘이전재원’의 증가에 기인한 결과로
판단된다.
셋째, 기초자치단체 인구를 광역시와 광역도로 구분하여 분석한 결과 광역시의 재
정자립도에는 관계가 없으며, 광역도에서는 유의한 정의 관계가 있는 것으로 나타났
다. 지역 내 인구증가는 경제활동의 증가로 지역생산과 소비를 촉진하여 재정자립도
에 영향을 미치는 것으로 볼 수 있다.
실증분석 결과를 근거로 기초자치단체의 재정자립도 향상을 위한 정책적 함의를 제
시하면 다음과 같다.
첫째, 모든 기초자치단체 재정자립도 증가에 긍정적 영향을 주는 지방세 세입 확대
와 인구 유입정책, 지역총소득을 증대를 위한 제조기업 유치와 지원 등의 정책을 이
용하면 기초자치단체의 재정자립도 향상에 이바지할 수 있다.
둘째, 기초자치단체 예산에서 이전재원 기능을 재검토하고 이전재원에 따른 기초자
치단체의 재정부담을 최소화해야 한다. 이전재원에 대하여 현실성 있는 관리방안과- x -
기초자치단체의 재정 항목에서 제외하는 방안 등이 필요하다.
셋째, 지역 경제활동의 주축인 기업은 단순한 사업체 수의 증가는 기초자치단체의
재정자립도에 영향을 미치지 못하므로 제조기업 위주로 적극적으로 유치하는 정책이
필요하다. 제조기업 유치로 생산활동을 통한 지역 내 소득 증가는 물론 인구의 유입
과 연동하여 지역소비 활성화 등 경제의 선순환 구조를 위해 필요한 부분이다.
마지막으로 실증분석 결과에서 기초자치단체의 재정자립도에 영향이 있는 변수들은
대부분이 광역시 기초자치단체보다 광역도 기초자치단체에서 더 큰 영향력을 나타내
고 있으므로 광역도 기초자치단체들의 적극적인 정책추진이 필요하다.

다국어 초록 (Multilingual Abstract)

In this study, in order to establish a plan to improve the financial independence
of local governments in Korea, the degree of FIR(financial independence rate) is
used as a dependent variable and various factors affecting the degree of financial
independence rate are set as independent variables for empirical analysis.
In order to reflect the characteristics of local governments and to analyze them
accurately, the total number of local governments nationwide(228), metropolitan
cities(75), and metropolitan areas(153) are analyzed and divided into three
categories. The study results are as follows.
First, the variables that had a significant positive effect in all three groups are
local tax, population, number of manufacturing companies, GRDP per capita, and
financial autonomy rate. An increase in these variables leads to an increase in
financial independence rate.
Second, the variable that had a significant impact on wealth in all three groups
is the 'budget of basic local government'. It is judged that the increase in the
financial scale of the local government is not due to an increase in independent
financial resources, but is a result of the increase in 'intergovernmental transfers'
supported by the central government or metropolitan governments.
Third, as a result of analyzing the population of local governments by dividing- viii -
them into metropolitan cities and metropolitan provinces, it is found that there is
no relation to the financial independence rate of metropolitan cities, and there is a
significant positive relationship in metropolitan provinces.
An increase in the local population can be seen to affect the financial
independence rate by promoting local production and consumption through an
increase in economic activity.
Based on the empirical analysis results, the policy implications for improving the
financial independence rate of local governments are presented as follows.
First, policies such as expansion of local tax revenue and population inflow
policies, which are positively affecting the increase in the degree of financial
independence rate of all local governments, and policies to attract and support
manufacturing companies to increase regional gross income are necessary.
Through this, it can contribute to improving the financial independence rate of
local governments.
Second, it is necessary to review the function of transfer revenue in the budget
of the local government and minimize the financial burden on the local government
due to the transfer revenue. A realistic management plan for the transfer revenue
and a plan to exclude it from the financial items of the local government are
necessary.
Third, in the case of enterprises, which are the main pillars of local economic
activity, a simple increase in the number of businesses does not affect the
financial independence rate of the local governments, so a policy to actively foster
manufacturing enterprises is necessary. It is a necessary part for the structure of
a virtuous cycle of the economy, such as increasing local income through
production activities by attracting manufacturing companies, as well as activating
local consumption in conjunction with the inflow of the population.
Lastly, in the empirical analysis results, most of the variables affecting the
financial independence of local governments show greater influence in metropolitan
local governments than in metropolitan local governments.

목차 (Table of Contents)

• Ⅰ. 서 론 ····················································································································1
• 1. 연구배경 및 목적 ·································································································1
• 2. 연구 방법 ·················································································································4
• 3. 논문 구성 ·················································································································5
• Ⅱ.이론적 배경 및 선행연구 ································································· 6
• 1. 지방분권과 재정분권 ·····························································································6
• (1) 지방분권의 개념 ·································································································6
• (2) 지방분권의 3요소 ·······························································································8
• (3) 재정분권의 역기능 이론 및 균형발전 ·························································15
• (4) 우리나라의 재정분권 추진 경과 ···································································18
• (5) 주요국의 재정분권 추진 경과 ·······································································22
• 2. 대한민국 재정 분권 ·····························································································27
• (1) 대한민국 재정 ···································································································28
• (2) 대한민국 지방재정 ···························································································32
• (3) 지방재정조정 ·····································································································35
• (4) 재정의 이양 ·······································································································41
• 3. 재정분권 측정 지표 ·····························································································42
• (1) 재정자립도 ·········································································································42
• 2) 재정자주도 ·········································································································45
• (3) 국세 및 지방세 ·································································································46
• 4. 선행연구 ···············································································································48
• Ⅲ. 연구방법론 ········································································································52
• 1. 변수의 선정과 정의 ·····························································································52
• (1) 변수 선정 ···········································································································52
• (2) 변수의 조작적 정의 ·························································································58
• 2. 연구모형 ·················································································································59
• 3. 연구가설 ·················································································································60
• 4. 연구방법 ·················································································································61
• (1) 분석자료의 수집 ·······························································································61
• (2) 연구 방법 및 순서 ···························································································71
• Ⅳ. 실증분석 결과 ·································································································72
• 1. 기술통계량 ·············································································································72
• 2. 상관관계 분석 ·······································································································74
• (1) 전체 기초자치단체 ···························································································74
• (2) 광역시 기초자치단체 ·······················································································75
• (3) 광역도 기초자치단체 ·······················································································77
• 3. 차이 분석(독립 T-검정) ····················································································78
• (1) 가설 H1의 검증 ································································································78
• 4. 재정자립도 회귀분석 ···························································································79
• (1) 가설 H2의 검증 ································································································79
• (2) 가설 H3의 검증 ································································································81
• (3) 가설 H4의 검증 ································································································83
• 5. 가설검증 결과정리 ·······························································································84
• 6. 추가분석 ···············································································································87
• (1) 일원배치분산분석(ANOVA) ··········································································88
• (2) 분산분석_종합결과 ···························································································91
• Ⅴ.결 론 ·····················································································································92
• 1. 연구요약 및 결론 ·································································································92
• 2. 연구의 시사점 ·····································································································94
• 3. 연구 한계점 및 과제 ·························································································96
• <참고문헌> ····················································································································97
• * 부록 : 228개 기초자치단체 재정자립도 현황

참고문헌 (Reference)

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