제주특별자치도 세외수입 체납관리의 구조적 한계와 개선방안:제도･조직･지역 특수성을 중심으로

초록

This study examines the structure of local non-tax revenue arrears management in Jeju Special Self-Governing Province from three perspectives: institutional, organizational, and region-specific characteristics. Although Jeju’s local non-tax revenue arrears rate exceeded the national average throughout the 2019–2024 period, previous studies have largely focused on nationwide empirical analyses and have paid insufficient attention to the relationship between Jeju’s distinctive institutional characteristics and its arrears management structure. Accordingly, this study develops an integrated analytical framework based on fiscal autonomy and accountability, principal–agent theory, and institutional theory to interpret the constraints on local non-tax revenue management within Jeju’s distinctive administrative environment. The findings indicate that, from an institutional perspective, the limited scope of application of the Local Non-Tax Revenue Act and heterogeneous statutory enforcement arrangements constrain the implementation environment. From an organizational and personnel perspective, the dispersion of collection responsibilities across departments, the absence of a dedicated arrears management unit, and the rotation-based personnel system were found to constrain continuity and the accumulation of professional expertise. From a region-specific perspective, Jeju’s single-tier administrative structure creates distinctive arrangements for allocating management responsibilities between the provincial government and administrative cities, while the autonomous police agency constitutes an additional entity responsible for imposing and collecting certain non-tax revenues. These regional characteristics are interpreted as contextual conditions that affect the scope of non-tax revenue management and interorganizational coordination. Based on these findings, the study proposes policy implications including the integration and standardization of arrears enforcement procedures, the establishment of dedicated organizational units and professional personnel, and clearer institutional allocation of responsibilities between the provincial government and administrative cities. This study contributes to the literature by providing an integrated examination of the institutional, organizational, and regional characteristics of local non-tax revenue arrears management within the distinctive institutional setting of a special self-governing province.

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