지방세 비과세･감면이 지역 간 재정형평성에 미치는 영향: 시･군 권역별 자치단체를 중심으로

The purpose of this study is to analyze regional inequalities and analyze the effect of tax reduction and exemption on financial inequality. Using the entropy index and the Gini coefficient, 159 local governments except Jeju Island were utilized to analyze the regional inequalities by dividing into five groups of Gyeonggi Province, Chungcheong Province, Gangwon Province, Jeolla Province and Gyeongsang Province. As a result of the analysis, relatively meaningful results were obtained. First, Regional inequalities of finance were higher in Jeolla Province and Gyeongsang Province compared to other regions. Second, inequality has increased largely after the tax exemption, but the reduction in inequality has been relatively small. When the demander was considered as the population, the inequality had worsened since the tax reduction and exemption was implemented mainly in Gyeongsang Province and Chungcheong Province. On the contrary, when the demander is based on the standard financial demand, the inequality between Chungcheong and Gangwon provinces deteriorated. Third, factor decomposition of each region, inequality in municipalities was more influential than inequality among municipalities in both year and financial sources. In particular, local tax exemption system worsened regional equity. Based on the results of this analysis, this study suggests policy implications for the tax reduction and exemption system.