미얀마 재정분권화에 관한 연구: 정부 간 재정관계 관점에서

학위논문 (석사)-- 서울대학교 대학원 : 행정대학원 글로벌행정전공, 2018. 8. 김순은.오늘날 분권화된 공공 서비스에 대한 시민들의 요구가 증가하면서 연방 민주주의 국가의 정부간 재정 관계 개혁이 상당한 문제가 되고 있다. 군사독재국가였던 미얀마는 오랜 기간 강력한 중앙집권체제를 유지했다.그러나 이전 미얀마 정부는2008년 헌법에 의거해 2011년 이래로 다양한 상향식-하향식 방식의 분권화 정책을 도입할 수 있었다.연구 결과,이러한 정책은 재정 관계에서일정한 변화를 가져왔으나 재정 책임의 배분 측면에서는큰 진전이 없어 결과적으로 이상적인 분권화 형태와는 다른 분권화 형태가 나타났다. 게다가 개혁기간인 2012-2013 회계연도부터 2016-2017 회계연도까지 지방정부 재정력에 대한 분석에 따르면, 각 지방정부가 필요한 예산보다 더 적은 재원이 충당되었음을 알 수 있다.이로 인해연방에서지방정부로의 정부 간 전출액이 미얀마의 재정 격차를 줄이는데 중요한 역할을 하고 있으나, 각 지방정부의 기본 수요와 인구 규모에 따라 일관되게 분배되지는 않고 있다.따라서 미얀마의 지방 분권화에 대한 순차적인 개혁으로서 최소한의 공공 서비스를 제공하기 위해서는 지방정부 간 불균형을 해소할 수 있는 적절한 재정지원 시스템을 구축해야 한다.The more demanding on decentralized public services among today citizens is becoming considerable issue for reforming intergovernmental fiscal relations in the farming of federal democratic nation. As a former military administrated country, Myanmar had highly centralized governmental structure for long time period. However, previous Myanmar government could introduce a number of decentralized measures since 2011 by the mix of top down and bottom up relation according to 2008 Constitution. Although it had some extends of fiscal relation changes relatively with before condition, examining on this study indicates that Myanmar has less improvement in terms of allocation on fiscal responsibilities and so it became de-concentrated state with striving into process toward the more ideal form of decentralization. In addition, by analyzing fiscal capacity of state/region using with the data series from FY 2012-2013 to FY 2016-2017 of 14 states/regions in order to reforming period, it is found that states/regions are generating with poor own revenues to spend their expenditure needs. So, intergovernmental transfers from union to states/regions play an important role to reduce fiscal disparities in Myanmar, however it is not consistent allocation in order to basic needs and population size of each states/regions. Thus a proper transfer formula system which can relieve disparities of states/regions should be implemented for providing minimum public services as a sequencing reform of fiscal decentralization in Myanmar.Abstract.............................................................................................................i Table of Content.............................................................................................iii List of Figures and Tables..............................................................................v Chapter 1 : Introduction....................................................................................1 1.1 Background................................................................................................. 1 1.2 Importance of the study ..............................................................................3 1.3 Objective……..............................................................................................3 1.4 Research Question...................................................................................... 4 1.5 Methodology................................................................................................4 1.6 Scope and Limitations ……........................................................................4 1.7 Organization of the study ............................................................................5 Chapter 2 : Literature Review ...................................................................... 6 2.1 Definition and Rationale for Decentralization............................................ 6 2.2 Forms and Dimensions of Decentralization................................................ 6 2.3 Fiscal Decentralization............................................................................... 8 2.3.1 Relevant Expenditure Assignment ...................................................10 2.3.2 Proper Revenue Assignment..............................................................11 2.3.3 Consistent Fiscal Transfers................................................................14 2.3.4 Sub-national Borrowing ....................................................................15 2.4 Provision of Public Services .....................................................................15 2.5 Previous Studies and research ...................................................................16 Chapter 3 : Fiscal Decentralization in Myanmar ......................................... 18 3.1 Long Way toward Decentralization.......................................................... 18 3.2 Objective and Status of Fiscal Decentralization....................................... 22 3.2.1 Expenditure Assignment in Myanmar............................................... 26 3.2.1.1 Determining a degree of expenditure assignment in Myanmar ….................................................................................29 3.2.2 Revenue Assignment in Myanmar .....................................................32 3.2.2.1 Determining a degree of revenue assignment in Myanmar ..................................................................................36 3.2.3 Intergovernmental Transfer ............................................................. 40 3.2.3.1 General Deficit Grant...................................................................40 3.2.3.2 Tax Sharing to State and Region.................................................41 3.2.3.3 Constituency Development Grant ...............................................42 3.2.3.4 Discussion on Intergovernmental transfer ..................................42 3.2.4 Borrowing .........................................................................................43 Chapter 4 : Analyzing Fiscal Capacity of States/Regions............................ 45 4.1 Index method Analysis............................................................................. 45 4.2 Per Capita Analysis................................................................................... 46 4.3 Analysis of Union Transfer...................................................................... 52 Chapter 5 : Conclusion and Recommendation ............................................. 55 Bibliography ……………………...….…………........................................ 59 Appendix 1 ..................................................................................................... 64 Appendix 2 ..................................................................................................... 70 Appendix 3 ..................................................................................................... 73 Appendix 4.......................................................................................................75 Appendix 5.......................................................................................................76 Abstract in Korean......................................................................................78 Acknowledgements....................................................................................79Maste