• Title/Summary/Keyword: Earmarked Tax

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A Study on the Regional Resources Facilities Tax (지역자원시설세에 관한 연구 -구 공동시설세를 중심으로-)

  • Kim, Jin-Dong;Cha, Jong-Ho
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.14 no.7
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    • pp.3223-3231
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    • 2013
  • 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.

A Study on the Influence of Fire Service Budget for Fire Service Force (소방예산이 소방력에 미치는 영향)

  • Kim, Jin-Dong
    • Journal of the Korean Society of Hazard Mitigation
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    • v.8 no.4
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    • pp.67-74
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    • 2008
  • Because the fire service demands are increasing and forms are diversified, the first thing you must do is to make up the fire service budget to keep fire service power sufficiently. Such budget allocation leads to supply enough fire service people want and results in social welfare satisfaction. If the budget of fire service is not enough to meet with its power, sufficient security of the fire fighters would be impossible. Also, when the urgent disasters occur, the government cannot cope with them effectively. In fact, loss of many lives and properties took place in some cities and kuns because of that. The purpose of this study is to investigate the influence of fire service budget for fire service force. To do this, this study reviews fire service budget, fire service force. And this study sets up three hypotheses based on the theoretical backgrounds and the past research. The statistical method used for the verification of hypotheses is multiple regression analysis. The analysis showed that fire service budget per head variable was positive significant, fire service budget ratio variable was not significant. Also, public facilities tax variable was negative significant. Therefore, the analysis showed that public facilities tax couldn't fill the role as a earmarked tax.