지방교육재정교부금법의 운용성과와 개정방향

Operational Performance of Financial Grant Law for Local Education and Some Suggestions for Its Revision

&nbsp;&nbsp;이 연구는 2004년 말 개정되어 2005년부터 시행되고 있는 현행 지방교육재정교부금법의 구조를 분석한 후, 현행 교부금법을 몇 가지 준거에 비추어 운용성과를 평가하고, 교부금법의 개정방향을 모색하는 데 목적이 있다.<BR>&nbsp;&nbsp;교부금 재원의 확충 및 안정성, 교부금 재원의 대응성 및 운용의 융통성, 교부금 배분의 형평성, 지방의 자율성 등을 준거로 하여 그 운용성과를 평가한 결과, 교부금 재원의 확충이 미흡했으며, 교부금 재원의 안정성이 약화되었고, 교부금재원의 대응성 및 운용의 융통성이 취약해졌으며, 교부금 배분의 형평성이 악화되었으나, 지방의 자율성이 확대되었음이 밝혀졌다.<BR>&nbsp;&nbsp;이에, 교부금법 개정방향으로 내국세 교부율 인상, 봉급교부금 및 증액교부금 부활, 시ㆍ도 일반회계 전입금 및 보조금 확충, 교육세의 고등교육세 전환, 지방교육재정교부금관리특별회계 신설, 지방 유보재원 축소, 자구노력 유도장치 마련 등을 제시하였다.

&nbsp;&nbsp;The purposes of this study are to analyze the operational performance of &quot;2005 Financial Grant Law for Local Education&quot;(FGLLE) and to suggest directions for its revision.<BR>&nbsp;&nbsp;The operational performance of FGLLE was analyzed by some criteria. The expansion of its financial resources was not enough, the stability of its financial resources weakened, the responsiveness and flexibility of its financial resources were debilitated, the equity of the allocation formula of the grant was made worse, and the autonomy of the local education authorities was expanded.<BR>&nbsp;&nbsp;I suggest some directions for reasonable revision of 2005 FGLLE. First, the legal rate for the grant in total revenues of internal taxes should be increased for the expansion of the financial resources of the grant. Second, Grant for Teachers&quot; Salaries and Additional Grant should be revived for the improvement of its responsiveness and flexibility. Third, transferred revenues from Local Government to Local Offices of Education are necessary to increase, because Local Governments have superior fiscal capacities and have responsibility to support local education. Fourth, we should consider to change National Education Tax into Higher Education Tax, to establish new Special Account for Management of Financial Grant for Local Education, to reduce the reservation of local financial revenues, and to equip the incentives for self-help of Local Offices of Education.