지방자치단체 재정요인이 재정자립도에 미치는 영향에 관한 실증연구 : 전국 16개 광역자치단체를 기준으로

The study analyzes the relationship between factors affecting fiscal independence rate of metropolitan and local governments. An empirical analysis is conducted by setting the factors affecting fiscal independence rate as the independent variable. The analysis results are as follows. First, the variables that have a statistically positive relationship with the fiscal independence rate of metropolitan governments are local tax, GRDP per capital, and fiscal autonomy rate. GRDP has a negative relationship, and it is presumed to be related to the decline in the fiscal independence rate of metropolitan governments. Second, company factor is analyzed to have a higher relationship with the fiscal independence rate of metropolitan provinces than of metropolitan cities. It is analyzed that the company factors have a meaningful relationship with metropolitan provinces not metropolitan cities in the fiscal independence rate. The number of companies has a negative relationship, and the number of manufacturers and the number of companies per thousand people have a positive relationship to the fiscal independence rate. Third, the population is analyzed as a variable increasing the fiscal independence rate of metropolitan provinces rather than metropolitan cities. So, the local population is expected to increase the fiscal independence rate. Based on the empirical analysis results above, policies for improving the fiscal independence rate of metropolitan cities and provinces are highly implicated to the researcher.