국가사무의 지방이양에 따른 재원이양 모델로서 분권교부세제도의 적합성 평가 - 사회복지분야 지방이양사업을 중심으로 -

The Decentralization Revenue Sharing System(DRSS) was introduced to Korea in 2005 for transfer of financial resources in order to devolve 149 national subsidy programs on local governments. This study evaluates the relevance of DRSS as an model of the transfer of financial resources as a result of the devolution of the responsibilities borne by the central government. In particular, the propriety of the transfer of financial resources was analyzed, focusing on the devolved welfare service programs, as it has become the key issue in the controversy surrounding DRSS reform. It was discovered from the analysis that DRSS is inefficiently structured—it is difficult to guarantee the Equal Compensation Principle, including the expenses required at present and the future, because the extent of financial resources was assessed based on past expenditures and the measures to obtain future financial resources were devised in connection with a certain percentage of Internal Tax. If DRSS is integrated with General Local Share Tax, it becomes impossible to guarantee the Equal Compensation Principle for all autonomous districts and some local governments in the metropolitan area. Therefore, required expenditure in the future must be taken into account in assessing the extent of financial resources for transfer. After a certain period of time(e.g., 5 years), the propriety of transfer of financial resources should be evaluated and improved for the future.