일반재정보전금 제도 개선안의 문제점과 개선방안 - 전라남도 사례를 중심으로 -

The local compensatory grant, since its introduction in 2000 to invigorate financial equity among local governments, has been criticized for making favor of cities with large population and better economic backdrops. As for that, the Ministry of Security and Public Administration recently advanced a legislation notice that excludes the collected amount of local taxes from the distribution criteria of general local compensatory grant. This study is intended to investigate whether the improvement scheme of MSPA will bring out financial equity as expected among local governments or adverse effects based on the simulation of cities and counties in Jellanamdo. The finding out of the study is as following. The legislation notice of MSPA is expected to create a horizontal financial equity among local governments but is likely to reduce the incentives of local tax collection. Therefore, this article suggests three alternatives to that, which enables to maintain the local tax collection incentives. Moreover, among the three, the distribution criteria of population(50%), local tax collection(20%), financial power index(30%) is the most satisfied option for the financial equity of general local compensatory grant.