지방자치단체의 효율성 결정요인: 기초자치단체의 행정운영경비를 중심으로

With little bases, it has been argued that independent revenues (IR) are better than general revenues (GR) of local governments in that local governments spend the former more efficiently than the latter. That was why previous governments had exerted serious efforts in raising the portion of local government tax revenues of total revenues rather than that of transfer revenues. This research took a straightforward approach by regression analyses testing whether IR and GR had significant influences on administrative expenses of 226 local governments from 2010 to 2018. This research made it clear that local governments with higher local tax ratio proved to be more inefficient when only IR was included in the regression model. In addition, when both IR and GR were included in the regression model, only GR exerted significant positive influences on the fiscal inefficiency of local governments.