서울시 재산세 공동과세제도의 자치구 재정건전성 개선효과 분석: 광역시 자치구와의 비교를 중심으로

서울시 재산세 공동과세가 자치구 재정건전성에 미친 효과를 분석했다.

Since 2008, Seoul has been operating the property tax-sharing system in order to ease the financial gap among 25 administrative districts. This system has contributed to mitigating financial imbalance among the administrative districts but it also has created revenue changes since property tax accounts for the largest portion of own revenue sources. These changes can affect administrative district's fiscal soundness. This study analyzes how the property tax-sharing system has affected fiscal soundness using a DID(difference in difference) method between administrative districts in Seoul and Six metropolitan cities.

Here fiscal soundness is classified into the following three aspects:(1) the ratio of operating expenses in total expenses, (2) the ratio of own project/business expenses in total expenses, and (3) the ratio of own general revenues in total general revenues.

For the purpose of comparing with Seoul's administrative districts, three comparison groups are employed as follows: (1) 15 administrative districts in Busan (2nd largest city in Korea), (2) 44 administrative districts in six metropolitan cities (excluding Seoul), and (3) 25 administrative districts selected among Since 2008, Seoul has been operating the property tax-sharing system in order to ease the financial gap among 25 administrative districts. This system has contributed to mitigating financial imbalance among the administrative districts but it also has created revenue changes since property tax accounts for the largest portion of own revenue sources.

These changes can affect administrative district's fiscal soundness. This study analyzes how the property tax-sharing system has affected fiscal soundness using a DID(difference in difference) method between administrative districts in Seoul and Six metropolitan cities. Here fiscal soundness is classified into the following three aspects:(1) the ratio of operating expenses in total expenses, (2) the ratio of own project/business expenses in total expenses, and (3) the ratio of own general revenues in total general revenues.

For the purpose of comparing with Seoul's administrative districts, three comparison groups are employed as follows: (1) 15 administrative districts in Busan (2nd largest city in Korea), (2) 44 administrative districts in six metropolitan cities (excluding Seoul), and (3) 25 administrative districts selected among the 44 administrative districts using a quasi-experimental design. According to DID results, the property tax-sharing system did not make any contribution to either an increase in the ratio of own project/business expenses in total expenses or an increase in the ratio of own general revenues in total general revenues.

However, the system has contributed to an increase in the ratio of operating expenses in total expenses. As a conclusion, it can be interpreted that the system has promoted available resources and financial flexibility in administrative district's finance. 2008년부터 서울시는 자치구간 재정격차 완화를 위하여 자치구의 가장 큰 세원인 재산세를 대상으로 공동과세제도를 운영하고 있다. 본 제도는 자치구의 재정불균형 완화에 기여한다는 정책효과를 지니지만, 자치구의 세입원 중 가장 큰 비중을 차지하는 재산세를 대상으로 하므로 각 자치구의 세입변화를 야기하게 된다. 이러한 세입변화는 자치구 재정건전성을 변화시킬 수 있다. 따라서 본 연구는 재산세 공동과세제도가 재정건전성에 어떠한 영향을 주는지를 DID(difference in difference)방법론을 활용하여 서울시와 타 광역시 자치구와 재정건전성 비교분석을 실시하고자 한다.

재정건전성을 자체사업비율, 자체세입비율, 경상경비비율로 구분하여 비교분석하며 각각의 지표에 대해 부산시 자치구, 서울시를 제외한 5개 광역시 44개 자치구, 마지막으로 준실험설계(quasi-experimental design)를 통해 서울시 자치구와 유사한 재정규모를 지닌 25개 자치구를 선별하여 비교분석을 각각 실시한다. 분석결과, 공동과세제도는 자체사업비율, 자체세입비율에는 통계적으로 유의미한 영향을 주지 못하지만 경상경비비율에 있어서는 유의미한 영향을 주는 것으로 나타났다. 따라서 재산세 공동과세제도는 자치구 재정에 있어 가용자원의 증가와 재정의 탄력성 향상에 기여하고 있는 것으로 판단된다.