본 연구는 보통교부세의 기초수요 산정시, 주민등록인구수가 상주인구수와 상당한 차이가 있으며, 보정수요 산정에서도 보정인구 및 유동인구 역시 상주인구를 충분히 반영하지 못하는 문제점을 검토하였다. 그리고 이러한 문제점을 보완하기 위해서 기초수요 산정에서 반영되지 못한 상주인구(인구총조사-주민등록인구)를 보정수요를 통해 새롭게 반영해 줄 것을 제안하였다. 본 연구에서 제안한 보정수요를 반영하면, 광역시와 도 및 시는 각 각 약 123억원, 47억원 및 17억원의 보통교부세 증가효과가 있는 반면, 군은 225억원의 감소효과가 있을 것으로 예상되었다.

This paper examines the problems of using the data of the enrolled residents to estimate basic fiscal needs and the other population data to calculate supplementary fiscal needs for local governments. We find that the number of the enrolled residents is very far away the number of population surveyed by population census. In addition, the population data used to estimate supplementary fiscal needs diverge more seriously from the number of actual residing population. This result implies the current estimates for standard fiscal needs fails to reflect actual fiscal needs of local governments. Therefore, to correct for true fiscal needs, we propose a formula to calculate the supplementary fiscal needs, using a gap between the population surveyed by census and the enrolled population. As results of the calculation by our proposed formula, the local share taxes of metropolitan cities and provincial governments as a whole turn out to increase by 12.3 billion won and 4.7 billion won respectively. That of city governments increases by 1.7 billion won while that of county governments decreases considerably by 22.5 billion won overall.