Abstract
This article evaluates local fiscal relations in education according to efficiency, accountability and adequacy. Efficiency of this type of relations proved to be low in both allocative efficiency and technological efficiency. Its accountability proved to be low from the perspectives of transparency, moral hazard, liability, controllability. Adequacy proved to be low in that mayors and directors of local education have conflicting interests and the latter have little authority of changing local education tax. Based upon these results, this article proposed to consolidate both general local administration and education into one body.
| Translated title of the contribution | Evaluating Fiscal Relations between Local Governments and Local Education Agencies: Focused upon Effiency, Accountability and Adequacy |
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| Original language | Korean |
| Pages (from-to) | 99-129 |
| Number of pages | 31 |
| Journal | 정부학연구 |
| Volume | 18 |
| Issue number | 2 |
| State | Published - Aug 2012 |