일반조정교부금 산정방식 문제점과 개선방안: 대전광역시 자치구를 중심으로

Five autonomous districts of Daejeon Metropolitan City have low financial independence such that 77% of their total tax revenues consists of transfer. In this regard, the criteria for allocation of general adjusted grants in Daejeon is of significant importance. This study examines and proposes a measure for addressing problems of calculating general adjusted grants allocated to autonomous districts by Daejeon Metropolitan City on the basis of concepts of reference financial demand and reference financial revenues used in allocating general adjusted grants. The results of the analysis suggest that the method of differential adjustment adopted by Daejeon has a strong function of income redistribution among the autonomous districts, but the method is not sufficient to meet their financial demand. On the other hand, the uniform adjustment method used in the past sufficiently met the financial demand of the autonomous districts but had an insufficient effect regarding income redistribution. The measure for improvement presented in this study is to allocate general adjusted grants based on the ratio of financial shortage. As of 2018, this method was observed to meet most of the financial demand of five autonomous districts and to have a stronger effect of income redistribution compared to the uniform adjustment method. This study provides significant implications in that it examined themethod of calculating general adjusted grants, which has not been coveredin most precedent studies. In addition, this study offers policy implicationsin terms of its effectiveness as it looked into the cases of an actual localgovernment.