사무와 재원의 적합도 제고를 통한 특별시·광역시와 자치구간 재원조정에 관한 연구

Abstract

This study has two main purposes. The first one is to identify whether revenues are allocated according to the nature of functions among metropolitan governments and their district governments. The second one is to analyze how much money should be reallocated to match the functions and revenue sources between metropolitan governments and their district governments. To achieve these purposes, this study utilizes the results on the distribution of government functions in metropolitan regions from the previous research, and government budgets altogether. The findings from this study show that the degree of matching functions and revenue sources are different across metropolitan governments. Among 7 metropolitan governments, Seoul, Pusan, and Ulsan needs more revenues, and among 7 district governments sampled, all but the one in Ulsan needs more revenues. Since the results from this study provide concrete information for the direction and level of revenue reallocation, they could be utilized as a basis for revenue reallocation between metropolitan governments and their district governments.