지방균형발전을 위한 지방재정조정제도 개선방안

[Purpose] The purpose of this study is to comprehensively review the local fiscal adjustment system for balanced Non－Capital Regions development and propose comprehensive and systematic improvement plans. [Methodology] This study analyzes and explores literature, laws, and national statistics related to local balanced development and local fiscal adjustment to identify problems with the current Local Finance Adjustment system and propose improvement measures. [Findings] The improvement measures of the Local Finance Adjustment system are as follows. The local allocation tax should focus on its function of securing financial resources, simplify its complex calculation system, and consider allocating a portion of capital gains tax and local education finance grants to the local allocation tax. The Special Account for Balanced Regional Development should prioritize support for regions with low fiscal independence and improve the allocation system to ensure that the budget share of the local autonomy account is greater than that of the local support account. Local extinction response fund, currently based on a simple budget execution rate, needs to be improved to incorporate other evaluation factors and a more appropriate method. The amount of support should be determined based on factors such as the severity of population decline, and the basic allocation ratio should be increased. Fund for Mutual Development of Municipalities should be improved to ensure that metropolitan local governments (provincial governments－do) receive a greater share of the fund's resources. Furthermore, the system needs to be improved to ensure a simple calculation process that ensures a proportional linkage with local consumption taxes. [Implications] The improvement measures presented in the research results are expected to contribute to ensuring that the local fiscal adjustment system for balanced local development contributes to the actual development of local regions facing the crisis of population decline.