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http://dx.doi.org/10.5762/KAIS.2013.14.7.3223

A Study on the Regional Resources Facilities Tax  

Kim, Jin-Dong (Department of Fire Service Administration, Howon University)
Cha, Jong-Ho (Department of Fire Service Administration, Howon University)
Publication Information
Journal of the Korea Academia-Industrial cooperation Society / v.14, no.7, 2013 , pp. 3223-3231 More about this Journal
Abstract
Fire service budget must be increased continually to supply sufficient fire service for safety life of people. A way to increases fire service budget is to plan and improve regional resources facilities tax system. The purpose of this articles is to analyzes the relationship between regional resources facilities tax and fire service budget, fire service investment budget, socioeconomic factor, fire service demand. To do this, this study sets up five hypotheses based on the theoretical backgrounds and the past research. The statistical methods used for the verification of hypotheses are multiple regression analysis and t test. The analysis showed that regional resources facilities tax was positive significant variable for fire service investment budget and fire service budget and socioeconomic factor was a positive significant variable for regional resources facilities tax. And the analysis showed that fire and rescue variable of fire demand factor were positive significant for regional resources facilities tax.
Keywords
Earmarked Tax; Fire Service Budget; Fire Service Demand; Regional Resources Facilities Tax; Socioeconomic Factor;
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Times Cited By KSCI : 1  (Citation Analysis)
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