• Fire Science and Engineering
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• v.32 no.6
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• pp.117-125
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• 2018

This paper examined the problems concerning recognition of business selection and operation, etc. and the presentation of the corresponding improvement measures. For this purpose, according to the results of a questionnaire survey on recognition of detailed business operation of the fire safety shared tax, satisfaction in business execution, financial operation measures for the subject of fire fighters, fire fighters have been shown to be indifferent to the detailed business field of fire safety shared tax, investment contents, etc. in the operation of fire safety shared tax. In terms of satisfaction after execution of the shared tax, reduction of the aging rates for firefighting equipment and improvement of dissemination rate was shown to be high with Fire Sergeant (M = 3.70) and a service duration of more than 16 years (M=3.64). To improve the measures of finance, there was considerable feedback saying that the reduction in state subsidy was inappropriate. In view of the diversification and development of the fire safety shared tax businesses being operated on a limited basis along with the overlap of most state subsidy businesses with safety field businesses, legal system improvement is needed for the stable securing of insufficient firefighting financial resources so that the full amount of shared tax can be invested in firefighting fields.