지방세지출예산제도 도입이 지방세 비과세･감면에 미친 영향에 대한 평가

The purpose of this study is to assess the effect of local tax expenditure budgeting, which was introduced in full scale in 2009, on the local tax-free and exemption. For this, this study conducted an analysis using Newey-West estimation model that can solve the problems of heteroskedasticity and autocorrelation at the same time, using the panel data of 16 metropolitan local governments from 1998 to 2012 in interrupted time-series design method. The analysis result showed that in the case of Model 1 with the total amount of local tax-free and exemption as dependent variable, the introduction of local tax expenditure budgeting system increased the total amount of local tax-free and exemption. However, the analysis result of Model 2 with local tax-free and exemption by exemption ordinance as dependent variable showed that the introduction of local tax expenditure budgeting system decreased the local tax-free and exemption by exemption ordinance. Based on above analysis result, this study suggested the following policy implications; First, under the present local tax-free and exemption system, the effect of local tax expenditure budgeting system to control the local tax expenditure is insignificant. Second, to enhance the efficiency of the local tax expenditure budgeting system, a system reform, which requests the preparation of the local tax expenditure budget sheet only for the exemption ordinance for 3 years (the last year, this year, and the next year), is necessary.