普通交付稅 配定에 있어서 投資的 經費需要의 合理的 算定方案

The Rational Scheme of Computing Local Government Investment Expenditure Demand in the General Grant Distribution

The purpose of this study is to explore the rational scheme of computing investment expenditure demand adequately in measuring basic fiscal demand which is the basis of general grant distribution. In this study: First, the classification of 28 items of expenditure into two category - ordinary expenditure and investment expenditure- is performed. Second, a new method of using the standard score of local government’s capital stock instead of the method of using the current adjustment coefficient is proposed in measuring local government’s investment expenditure demand. Third, a tentative redistribution of general grant appling new method is attempted. The results of redistribution are different considerably from the current distribution of general grant. It implies that the new method is meaningful.