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KMID : 1001320150420030077
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Social Welfare Policy
2015 Volume.42 No. 3 p.77 ~ p.106
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Reducing Plan for the Fiscal Imbalances between Local Self-Governments According to Local Social Welfare Affairs Transfer
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Ahn Hong-Soon
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Abstract
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This study aims to realize a fiscal decentralization to the expansion of the local government system and to bridge the gaps of the qualitative life between the regions. So, this paper presents the development plans of local self-government system through the bridging the gab in local population structure, distribution of social welfare budget, national and local taxes in the tax rate structure adjustment through a rise in the fiscal self-reliance ratio of local governments. From 2005 to 2013 statistical data were using for the analysis. Since the transfer of the social welfare affairs to the local governments is based on the resident registration number of population, ratio of elderly population and social welfare budgets ratio as independent variables and the regression analysis was fiscal self-reliance ratio as a dependent variable. As a result of the analysis, social welfare affairs transfer is deepening the financial dependence of local governments along with the increase in social welfare budget ratios. Therefore, bridging the gap between basic groups of financial independence, and shall establish a plan for balanced regional development. Self-governing communities with low fiscal self-reliance ratio is the effort to increase of the resident population, to reduce the rate of social welfare budgets and the proportion of elderly resident population is necessary. In order to increase the financial independence of local governments firstly, redefining the allocation principle of social affairs, secondly, it should be appropriately distributed between the rate depending on the tax allocation method by central and local governments and communities. Finally, by providing a financial adjustment system between the vertical tax distribution strategy and with the local self-government system shall establish a balanced national development strategies to bridge the gap between the quality of local life.
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KEYWORD
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fiscal self-reliance ratio, ratio of the elderly population, self-governing administration system, tax allocation strategy, balanced national development
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