The purpose of the study is to analyze the problems in the decentralization of social welfare service and to suggest how to improve it, especially focusing on improving the decentralized allocation tax (or decentralization revenue sharing system). Roh Government has introduced decentralized allocation tax in 2005, a type of revenue sharing system to cover the costs from local delegation of 67 social welfare works. Because the functions and affairs of central governments was delegated to local government, expenditures of local government is expected to expand largely. But the revenues of national taxes is in short, the size of decentralized allocation tax is restricted with 0.83% of domestic tax revenues. Local governments suffered the lack of budget and servants in the social welfare centers for handicapped or olders, especially social welfare programs. In addition, the disparity in the level of social welfare has worsened since 2005. Therefore, many scholars suggests various alternatives including integration to general grant, new establishment of welfare grants-in-aid to improving the delegated social welfare works. However this study proposes bringing the 67 delegated social welfare works back to MIHWAF(Ministry for Health, Welfare and Family affairs) and running by previous national subsidies to strengthen the national responsibility for social welfare and to lessen the financial burden for local governments.
Ⅰ. 들어가는 말
Ⅱ. 이론적 배경
Ⅲ. 분권교부세제도의 문제점 분석 및 대안 검토
Ⅳ. 요약 및 정책적 함의