기초노령연금 재원분담에 있어서 지방자치단체간의 형평성

Abstract

The basic old-age pension for covering a blind spot of national pension depends on both national and local expenditure as its financial resource through differences in national expenditure assistance system. But a problem regarding equity in local contribution could be emerged among local governments. This study aims at analyzing the equity problem using 2009 pension data, and finds that metropolitan autonomous districts are vulnerable to equity since the local financial independence and old-age population rates used to decide the rate of national and local expenditures are not specified. It suggests that the number of pension recipients is used instead of old-age population rates for equity in local contribution. If the current two standards have to be inevitably used, low categories of local financial independence and all categories of old-age population rates should be more specified to reflect precisely the nature of financial environment of local government and prevent inequity in the apportionment of local expenditures.