지방자치단체의 지방교육재정 지원수준에 관한 영향요인 분석 -지방세 법정전출금을 중심으로-

It is very meaningful to examine what factors would affect the transfer rate(single annual base) of legal finance for local education which amounts to more than 80% of the sum of educational expense of local governments. However, the number of studies focusing on the factors of influencing on the transfer rate of legal finance for local education is still very limited in giving the helps to the related analysis. Taking this into considerations, this study tried to find the determinants of the transfer rate of legal finance for local education which has been transferred from local tax, analyzing panel data from 2011 to 2017 which has been related with 16 local governments. The results of this study shows that the financial capacity of local government has a statistically positive effect on the transfer rate of legal finance for local education from local tax. In addition, it is confirmed that the local government with a politically progressive chief shows the higher transfer rate of legal finance for local education than that of local government with a conservative leader In conclusion, in determining the transfer rate level of legal finance for local education which transferred from local tax, the discretionary judgment of the local government influenced by specific factors has also played a important role. Therefore, in order to secure more stable educational finance of local governments in the future, it is necessary to prepare the more concrete sanction alternatives for minimizing the discretionary judgment of local governments, and the certain institutional changes for strengthening the cooperation and linkage between the local government and the local education office should be done. In addition, in the long term, it will be necessary to reform the overall system of financial support for local education so that the educational demand and the financial capacity of the local government can be in tune with a rapidly changing environment in a balanced manner.