지방교부세 산정방식에 대한 연구 - 보정계수 및 인센티브 제도를 중심으로

지방교부세 산정방식에 대한 연구*1)
- 보정계수 및 인센티브 제도를 중심으로 -

〔Abstract〕
This paper analyzes the modification coefficients and incentive items in calculating Local Share Tax. In case of modification coefficients, since the absolute values of most weight maintenance coefficients deviate from one, the regression equation should be revised properly. Since closely related variables are included as explanatory variables in the regression equations, multicollinearity problem is very likely to exist. And log-linear regression functions are often used even though there are some 0 values in the sample, which cannot be justified.
In case of incentive calculation formulas, cities and counties should be dealt separately in terms of average tax collection rate and average tax base realization rate.
Key Words : Local Share Tax, Modification Coefficient, Incentive

Ⅰ.서론
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[hwp/pdf]지방교부세 산정방식에 대한 연구 - 보정계수 및 인센티브 제도를 중심으로