지방교육재정교부금에서 기준재정수입액의 산정방식 개선과 보통교부금 배분

Even though most of the studies on the Local Education Grant (LEG) has been focusing on the problems in the estimation of standard fiscal needs, the appropriate calculation of standard fiscal revenues is also important for the equalization of local educational finance as well as transparency and fairness of the LEG’s allocation. In this paper, we propose a more reasonable way on the calculation of standard fiscal revenues by analyzing the problems in the current method and examining the budgets of both local government and local education agency. Specifically, we theoretically analyze the effect of excluding some local educational revenues from the calculation of standard fiscal revenues on the LEG allocation and the equalization of local educational finance. In addition, we analyze the structure of local educational revenues and identify the revenues that need to be included in the calculation of standard fiscal revenues. After all, we simulate the effect on the LEG allocation of the new method of standard fiscal revenue calculation. Based on the findings, an implication for the reform of LEG system is suggested.