지방소비세 세율 인상과 재정분권의 관계：재정자립도와 재정자주도를 중심으로

[Purpose]This study examines whether the increase in the local consumption tax rate, one of the major policies implemented during the promotion of fiscal decentralization, has had a positive impact on fiscal decentralization. [Methodology]Fiscal decentralization is defined as fiscal independence and fiscal autonomy, and the policy effects are verified through empirical analysis. The analysis targets 1,701 cases (243 municipalities×7 years) of local governments over seven years. [Findings]The results of the analysis show differing outcomes for fiscal independence and fiscal autonomy. The increase in the local consumption tax rate has a statistically significant positive relationship with fiscal independence, indicating that the tax rate increase positively impacts the increase in fiscal independence. On the other hand, the increase in the local consumption tax rate has a statistically significant negative relationship with fiscal autonomy, suggesting that the tax rate increase generally has a negative impact on fiscal autonomy. Fiscal independence is measured based solely on self－generated revenue, whereas fiscal autonomy also includes intergovernmental transfers. An increase in the local consumption tax rate may lead to an increase in local tax revenue, leading to an increase in own－source revenue. The decrease in local grants did not have a positive effect on the total financial resources that local governments could use independently and with discretion. [Implications]This study is significant in verifying the effect of the local consumption tax rate increase implemented to strengthen fiscal decentralization. In order to achieve policy effectiveness, it is necessary to prepare practical supplementary measures to reduce local grant taxes.