인구감소지역 지방교부세 현황과 개편방향 모색에 관한 연구

This study examined the status of local subsidy support for depopulation regions and presented its direction for reform. Data from the past 15 years targeting 222 local governments were analyzed to check the distribution and trends of subsidies. The analysis results are as follows. First, in the case of general subsidies, the growth rate in depopulation regions was relatively low, and the proportion of the total subsidies has also decreased. For real estate subsidies, the growth rate between regions appeared to be at a similar level, but the proportion in depopulation regions has decreased. In the case of special subsidies, the growth rate in depopulation regions was very low, resulting in a significant decrease in their proportion of the total subsidies. Based on the analysis results, directions for reforming local subsidies were presented. For general subsidies, the need for careful reform was emphasized, considering the original purpose of the system and its impact on all local governments. However, considering the difficulty of the depopulation problem, it was suggested to use it as a temporary policy to support depopulation regions. For real estate subsidies, an adjustment plan for distribution criteria was suggested to strengthen support for depopulation regions. Lastly, for special subsidies, it was emphasized that there is a need to further verify whether local issues in depopulation regions are reflected in the distribution of special subsidies. If the representation of depopulation regions is not sufficiently reflected, it was proposed that a separate demand calculation for those areas is required.