지방세입구조의 보통교부세 세입과 세출 자체노력에 대한 효과분석

The purpose of this study is to analyze the effects of the revenue structures of local governments on their own efforts toward efficient fiscal management. The dependent variables were measured as the incentive(penalty) ratios in general local share tax formula to total revenues(or expenditures). The independent variables were the own-source revenue ratio, the unconditional grant ratio, and the conditional grant ratio. The analysis results are summarized as follows. First, all three independent variables were found to have no statistically significant effects on the incentive ratio in the revenue sector. However, for metropolitan governments, in some models, the own-source revenue ratio positively influenced on the self-effort of local governments to expand revenue, while the unconditional grant ratio negatively affected the dependent variable. Second, the own-source revenue ratio had a positive effect on the efforts to enhance expenditure efficiency, whereas the unconditional grant ratio and the conditional grant ratio had negative effects in most models. Based on the findings of this study, it is recommended to reduce the dependence of local governments on intergovernmental transfers, in order to strengthen their efforts for enhancing expenditure efficiency.