서울시 재산세공동과세제도 운용 개선방안 연구 -조정교부금제도 개편과 합리적 연계를 중심으로-

서울시 재산세 공동과세와 조정교부금 제도의 연계 개선을 모색한다.

This study aims to examine the actual states of the Property Tax Sharing and the Adjustment Grants Systems among the several measures which are implemented to reduce the financial gaps among autonomous districts in Seoul, and to suggest an effective alternative to improve the system of Property Tax Sharing by tying up with the Adjustment Grant System which was recently reformed. According to the results of the analysis, two alternatives, which could strengthen the effect of the system of Property Tax Sharing, are able to be suggested.

One is to switch the allocation method from Equal to Differential Allocation under still maintaining the sharing ratio of the property tax for City Government, and the other is to adjust the sharing ratio of the property tax for City Government at the modest level, i.e., from 50% to 55%. It is anticipated that the proposal can help narrow down financial gaps among 25 autonomous districts and deliver social services to every citizen with no discrimination due to geographical residences in Seoul.