양육지원정책 중장기 재정 추계 및 분담구조 개선 연구

Abstract

As consumers' interest in quality in child rearing increases along with changes in socio-economic conditions, the demand for continuous financial support is expected to expand. In addition, the change in the demographic structure due to the deepening of the low birth rate is expected to bring about a continuous expansion of the financial support for child rearing. According to the government's policy direction of an inclusive welfare state, the financial support for childcare for the vulnerable and marginalized is also expected to grow further. This study estimated the mid- to long-term financial demands of child-rearing support policies. In addition, it was attempted to find a way to secure finance for the child-rearing support policy, which is expected to increase continuously, and a plan to improve the financial sharing structure. The sum of the additional financial scales according to the financial estimation scenarios for the four childcare support policies is as follows. As a result of estimating the fiscal scale according to the scenario, the difference from the estimated cumulative fiscal scale under the assumption of maintaining the current level for the next five years was from a minimum of KRW 5,958.7 billion to a maximum of KRW 18,654 billion. In relation to the improvement of the financial sharing structure, it was proposed to be divided into childcare finance and Nuri Curriculum finance. The problem of improving the childcare finance sharing structure is as follows. First, it is necessary to review the adjustment of the standard subsidy rate for childcare-related childcare support policy projects. Because childcare-related state subsidy programs such as childcare fees and childcare allowances are based on related laws or are operated according to government guidelines, it is difficult for local governments to exercise their discretion in carrying out childcare or childcare support projects. In this case, it is necessary for the central government to bear more cost. It is realistically difficult to adjust the standard subsidy rate by limiting it to childcare finance, but it is also necessary to consider the standard subsidy rate and equity of other state subsidy programs in terms of strengthening the national responsibility for infants and toddlers amid the deepening low fertility. The suggestions for improving the financial sharing of support for the Nuri Curriculum are as follows. First, it is necessary to review the provision of the ratio of the Nuri Curriculum's financial resources for stable revenue generation. The Special Act on Support for Early Childhood Education only states that revenues are made from education tax and transfers from the national treasury. Also, considering that there is room for improvement in the financial conditions of local education finance grants due to the decrease in the number of students and teachers along with the increase in the domestic tax, it is necessary to consider the method of additionally transferring it to revenue. Second, the sunset deadline for the special account for early childhood education support should be abolished. In a situation where there is no clear solution to the current temporary special account for early childhood education support, which is extended by three years, it is necessary to make an effort to secure financial stability by operating it for a long period of time. Consider abolishing the current sunset deadline in order to make use of the meaning of the Nuri Curriculum support policy, such as deepening the low birth rate and equality of the starting line, and to prevent social confusion and conflicts, such as conflicts between ministries and local governments, kindergartens and daycare centers surrounding the Nuri Curriculum. There is a need.