지방재정 운용의 자구노력 제고 방안 - 지방교부세 인센티브제도 -

General Local Share Tax (GLST) may discourage willingness for local governments to make their efforts to enlarge revenues and reduce expenditures in that it is distributed based on the policy goal of intergovernmental financial equity. To prevent such negative probabilities, Incentive system, where each local government’s financial self-supporting efforts(SSE) for revenue enlargements and expenditure reductions are evaluated and a part of GLST is discriminately alloted based on its accomplishment, has been introduced and executed since 1997. The incentive system needs to now be analyzed whether it actually encourages SSE in local financial activities. Futhermore, the determinants, which influence SSE of local governments, are need be discerned to provide policy tools to strengthen the SSE. The findings of this paper show that SSE of local governments are overall so weak that they suffer from cutback of GLST, which is more frequently observed among comparatively higher governments in local financial self-sufficiency degree. And in regression analysis to figure out determinants to affect the SSE by the local government type, the values of R² show low level, which mean that local governments are negligent of their SSE in carrying out the revenue and expenditure activities composed of discretional items. Therefore, practical policy means is demanded to more activate incentive system for enforcing the SSE in local financial activities.