차등분권은 필요한가 : 기준재정수요와 재정이전효과에 근거한 행정수요 대응 및 지방 다양성 확보의 논리 탐색

• 영문명: Is Asymmetric Decentralization Necessary? : Exploring Administrative Demands and Local Diversity through Standard Fiscal Needs and Transfers
• 발행기관: 경인행정학회
• 저자명: 신예지(Yeji SHIN)
• 간행물 정보: 『한국정책연구』제25권 제2호, 149~177쪽, 전체 29쪽
• 주제분류: 사회과학 > 행정학
• 파일형태: PDF
• 발행일자: 2025.06.30

국문 초록

이 연구는 정부 간 재정관계에서 지방의 다양성을 반영할 수 있는 제도적 대안으로서 차등분권의 필요성을 제기하고 향후 재정조정제도의 개선 과제를 제안하고자 하였다. 이를 위해 인구 100만 이상 특례시에 초점을 두고, 법상 재정 특례의 한계와 재정 자료를 토대로 특례시의 재정 현황을 진단하였다. 차등분권은 자치단체의 다양한 재정 수요와 역량을 고려하여 권한과 재원 부여하는 분권 방식으로, 획일적 분권의 한계를 보완할 수 있는 수단으로 논의되고 있다. 그러나 현재 우리나라의 경우 인구 100만 이상 특례시에 대한 재정 특례의 구체화 수준이 미흡한 것으로 나타났다. 또한 재정조정에 있어서도 기계적 형평의 추구로 자치단체가 가진 재정력 순위가 역전되는 등 자치단체 간 다양성의 발현이 억제되고 있다. 이를 해소하기 위한 재정 특례 논의가 설득력을 갖추기 위해서는 재원의 순증을 꾀하는 것이 아닌 사무 이양에 상응하는 합리적이고 정밀한 비용 추계가 선행되어야 함을 제안하였다. 아울러 대도시의 특수 행정 수요를 반영할 수 있도록 기준재정수요 산정 산식의 개선이 필요함을 제시함으로써, 특례시에서 나아가 향후 지방소멸 등 다양화되는 재정수요에 대응한 정부 간 재정관계의 재구조화 필요성을 제안하였다.

영문 초록

This study aims to raise the necessity of Asymmetric Decentralization as an institutional alternative that can reflect local diversity in intergovernmental fiscal relations and to propose tasks to improve the intergovernmental transfer system in the future. To this end, we focused on special case cities with a population of more than 1 million, and diagnosed the fiscal status of special case cities based on the limitations of fiscal special case under the law and fiscal data. Asymmetric Decentralization is a decentralization system that grants authority and financial resources in consideration of the diverse financial needs and capabilities of local governments, and is discussed as a means to compensate for the limitations of symmetric decentralization. However, in Korea, the level of fiscal special case for special case cities with a population of 1 million or more has been found to be insufficient. In addition, the pursuit of mechanical equity in finance has led to the reversal of the ranking of local governments' fiscal capacity, suppressing the expression of diversity among local governments. This study suggests that in order for the discussion of fiscal special case to be convincing, it is necessary to secure justification through reasonable and precise cost estimation of the transferred tasks, rather than simply seeking a net increase in financial resources. In addition, by suggesting that improvements in the calculation formula to reflect the special needs of large cities are needed when calculating standard administrative needs, this study suggests the need to restructure intergovernmental fiscal relations in response to diversified fiscal needs, including the disappearance of local governments.This study aims to raise the necessity of Asymmetric Decentralization as an institutional alternative that can reflect local diversity in intergovernmental fiscal relations and to propose tasks to improve the intergovernmental transfer system in the future. To this end, we focused on special case cities with a population of more than 1 million, and diagnosed the fiscal status of special case cities based on the limitations of fiscal special case under the law and fiscal data. Asymmetric Decentralization is a decentralization system that grants authority and financial resources in consideration of the diverse financial needs and capabilities of local governments, and is discussed as a means to compensate for the limitations of symmetric decentralization. However, in Korea, the level of fiscal special case for special case cities with a population of 1 million or more has been found to be insufficient. In addition, the pursuit of mechanical equity in finance has led to the reversal of the ranking of local governments' fiscal capacity, suppressing the expression of diversity among local governments. This study suggests that in order for the discussion of fiscal special case to be convincing, it is necessary to secure justification through reasonable and precise cost estimation of the transferred tasks, rather than simply seeking a net increase in financial resources. In addition, by suggesting that improvements in the calculation formula to reflect the special needs of large cities are needed when calculating standard administrative needs, this study suggests the need to restructure intergovernmental fiscal relations in response to diversified fiscal needs, including the disappearance of local governments.

목차

Ⅰ. 서론

Ⅱ. 이론적 배경 및 연구 설계

Ⅲ. 대도시 특례 논의와 재정 특례 현황

Ⅳ. 정부 간 재정관계에서 특례시 재정 실태와 대안

Ⅴ. 결론

참고문헌

키워드

정부간 재정관계 차등분권 특례시 InterGovernmental Fiscal Relations Asymmetric Decentralization Special Case City