• 제목/요약/키워드: Special Tax

검색결과 61건 처리시간 0.022초

2012여수세계박람회가 여수지역에 미친 경제적 파급효과 분석 (Economic Impacts on the Yeosu Area Hosting the EXPO 2012 Yeosu Korea)

  • 이정록;이철;나주몽
    • 한국경제지리학회지
    • /
    • 제18권2호
    • /
    • pp.137-151
    • /
    • 2015
  • 2012여수세계박람회는 2012년 5월부터 8월까지 전남 여수시에서 개최된 대표적인 특별 이벤트에 해당한다. 특별 이벤트가 개최된 후에는 이벤트 개최의 경제적 파급효과를 분석한 연구들이 다수 발표되는 것이 일반적이다. 하지만, 여수세계박람회가 개최된 후에도 관련연구가 지금까지 부재하였다. 이런 문제점에 의거하여 이 연구의 목적은 여수세계박람회 개최가 여수지역에 미친 경제적 파급효과를 실증적으로 분석하는 것이다. 여수세계박람회 개최는 여수지역에 실질적인 경제적 파급효과를 제공한 것으로 밝혀졌다. 특히 사업체수 증가, 사업체의 종합소득세 증가가 구체적으로 나타났고, 관광관련 업종인 음식점과 숙박업에서 뚜렷한 증가세를 보였다. 입지상법에 의한 경제적 파급효과 분석결과를 보면, 여수지역 내에 생산유발 85,783억 원, 부가가치 유발효과 29,996억 원, 소득유발 15,863억 원, 고용유발 5만 3,512명이 발생하였다. 여수지역 내에서 발생한 관광부문의 경제적 파급효과는 생산유발 38,097억 원, 소득 유발 6,507억 원, 부가가치유발 13,701억 원, 고용유발 25,313명 등으로 분석되었다.

  • PDF

한국의 해상풍력산업 발전전략 고찰 (Contemplation of Korean Offshore Wind Industry Development)

  • 김종화
    • 풍력에너지저널
    • /
    • 제15권1호
    • /
    • pp.5-10
    • /
    • 2024
  • Offshore wind power generation has significant advantages, including enhanced energy security and job creation. However, despite these benefits, South Korea has not fully utilized its potential in this sector. In contrast, offshore wind power industry development in Europe has been driven by government leadership. Drawing from this experience, South Korea also needs to relax regulations, strengthen necessary infrastructure, and enhance financial support systems to activate the offshore wind power industry. For this, sustained government leadership is absolutely essential. Without addressing the capacity issues in the power grid, we cannot expect offshore wind power generation to succeed. To address grid issues, we propose the enactment of a special law called the "Special Act on Grid Expansion." Considering KEPCO's financial situation, private investment should be encouraged for grid construction. The role of developers is crucial for the successful development and operation of offshore wind power. They manage risks throughout various stages, from site acquisition to construction and operation, which have a significant impact on the success or failure of projects. Since domestic developers currently lack experience in offshore wind power, a cooperative strategy that leverages the experience and technology of advanced countries is necessary. Energy issues should be recognized as important tasks beyond mere political ideologies, as they are crucial for the survival of the nation and its development. It is essential to form a public consensus and implement ways for residents to coexist with offshore wind power, along with the conservation of marine ecosystems and effective communication with stakeholders. Expansion of the offshore wind power industry requires support in various areas, including financial and tax incentives, technology research investment, and workforce development. In particular, achieving carbon neutrality by 2050 necessitates the activation of offshore wind power alongside efforts by major corporations to transition to renewable energy. South Korea, surrounded by the sea, holds significant offshore wind power potential, and it is our responsibility to harness it as a sustainable energy source for future generations. To activate the offshore wind power market, we need to provide financial and tax support, develop infrastructure and research, and foster a skilled workforce. As major corporations transition to renewable energy to achieve carbon neutrality by 2050, offshore wind power must play a significant role. It is our responsibility to fully utilize South Korea's potential and make offshore wind power a new driver of growth.

A Study on the Proposal for Extension of Local Autonomy and Financial Atonomy of Local Education

  • Park, Jong-Ryeol;Noe, Sang-Ouk
    • 한국컴퓨터정보학회논문지
    • /
    • 제26권3호
    • /
    • pp.155-165
    • /
    • 2021
  • 지방교육자치사무권 확대방안으로는 첫째, 지방교육자치제의 법체계의 혼란을 시정할 필요가 있고, 이를 위해 「지방분권 및 지방행정체제개편에 관한 특별법」 제12조 제2항과 제4항에서 "국가는 교육자치와 지방자치의 통합을 위하여 노력하여야 한다." "교육자치와 자치경찰제도의 실시에 관하여는 따로 법률로 정한다."고 한 규정은 폐지되어야 한다. 둘째, 국가수준에서 통일을 기하여야 할 불요불급한 법령사항 및 규제조치를 명료히 할 필요가 있고, 교육사무를 기본적으로 지방자치단체의 고유사무로 하고 특정사무에 대하여 국가가 수행하는 법정수탁사무제의 도입을 전향적으로 검토할 필요가 있다. 지방교육재정의 분권화는 지방교육자치제도 발전을 위하여 재원과 권한의 이양, 자율성 제고, 책임성이 요청된다. 첫째, 특별교부금 비율의 추가 조정(3%에서 2%) 또는 내 국가시책사업 비율의 하향 조정이다. 둘째, 세출예산을 편성할시 (일반회계로부터의 전입금으로 충당) 시·도지사와 협의한다는 조항을 삭제한다는 것이다. 셋째, 시·도의회의 권한을 제약하는 요소 제거이다. 네째, 국세교육세와 지방교육세를 통합하여 하나의 독립 목적세인 교육자치세(가칭)를 만들 필요가 있다. 다섯째, 교부금 총액배분 강화와 기준재정수요 측정항목에 대한 정산규정의 폐지이다. 여섯째, 교육부의 교부금 교부과정에 관계자 및 전문가 참여 확대 방안이다. 일곱째, 교육재정분야를 특수분야로 지정하여 장기보직제도를 마련할 필요가 있다. 여덟째, 협력적 거버넌스 확대이다.

재택근로의 전망과 과제 -새로운 노동양식으로서의 정책적 접근- (Prospects of the Teleworking and major Issues -Teleworking as a New Mode of Labor-)

  • 류영달
    • 가족자원경영과 정책
    • /
    • 제2권2호
    • /
    • pp.93-103
    • /
    • 1998
  • The purpose of this study is to explain changes in the mode of labor brought abut with the advance of information society and to suggest policies for the success of teleworking. It is likely that more and more people in advanced countries will be involved in some form of teleworking office workers use computers for handling dat, which is then transmitted over a telecommunications like to client or employer located some distance away. Though teleworking is becoming populer rapidly, it still has many problems to solve. In the conclusion, the paper suggests some measures to be taken for a successful teleworking system. (1) The first step is to establish a special team for the teleworking pilot. And probably the telework center will be most useful type for the pilot. (2) Some protections for teleworkers should be designed against discrimination in employment and occupation. (3) Some institutional arrangements such as tax benefits and incentive system are required for the success of teleworking system. (4) Maintaining competitiveness-faster services and lower cost-should be the first priority. (5) There should be a retraining and education system in the national level for the teleworkers to learn new IT applications.

  • PDF

국제환경협약이 우리나라 수출산업에 미치는 영향분석 : 기후환경협약을 중심으로 (Analysis on the effects of the UNFCCC(United Nations Framework Convention on Climate Change) on the Primary Exports Industry of Korea)

  • 조용석;정윤세
    • 무역학회지
    • /
    • 제47권4호
    • /
    • pp.15-33
    • /
    • 2022
  • This study is to investigate multilateral environmental agreements,mainly UNFCCC on the primary export industry of Korea and to make a policy recommendation. Mostly literature reviews are focused on the traditional multilateral environmental agreements and the for the most part analysis are conducted prior to the Paris agreement. The result of survey indicates that many companies have not yet felt burden on their business due to UNFCCC(decarbonization) and have monitored the related policies. But the companies ask the government for strong incentives. The paper implies that enforcing strong government incentives, upgrading usage of the nuclear power, improving the related government legislation, setting up the special task force team with government and private sectors are needed.

조선시대 상의원의 왕실복식 공급체계 연구 (A Study on the Sang-Uiwon to Make Royal Attire in Chosun Dynasty)

  • 김소현
    • 복식
    • /
    • 제57권2호
    • /
    • pp.11-28
    • /
    • 2007
  • Sang-uiwon was the bureau of Royal attire in Chosun Dynasty. It had been established in King TAEJO, Chosun Dynasty. The 597 artisans, sorted by 68 types were assigned to Sang-uiwon. The ministry of Taxation[Hojo] and Tribute bureau[Seonhvecheong] had charged of finances of Sang-uiwon. According to the Regular rule of Sang-uiwon, there were five types for finances. The principal income tax[Won Gong] was the assignments of national finance to Sang-uiwon. The materials for the Royal informal dress were offered by usual tributes. The kinds of usual tributes were the tribute for the Royal families' birthday, holidays such as New Year's Day, the fifth day of the fifth lunar month, the harvest festival[Chuseok], and the winter solstice, the tributes for spring and fall, every first day and fifteenth day of the month, an annual tribute, an annual present, and an annual laudatory goods which were the King's presents to His Majesty's lieges. With usual tributes from Sang-uiwon, the Royal informal dress was made by the dressmakers and embroiderers who were Court ladies. The Royal informal dress for the King and the Crown Prince was trousers[Ba JI], shirts[Sam A], jackets[Gua Du], men's gowns[Chul lick], and long vests[Due Grae]. The Royal informal dress for the Queen and the Crown Princess was loose drawers[Dan Ni Ui], long skirts[Chi Ma], shirts[Sam A] and jarkets[Go Ui]. When there were the king's proceeding outside the palace, royal parties, cases of tributes to Chinese, special tributes were offered according to the procedures, like as making letters about the affairs, consulting, and permission. The tributes were also offered by a royal ordinance. According to the kinds of Royal event, the officers of Sang-uiwon procured the Royal costume which were conformed to the Royal etiquette.

도시의 인구이동과 지방재정에 관한 연구 (An Analysis of Urban Migration and Local Government Finance)

  • 김헌민
    • 한국인구학
    • /
    • 제14권2호
    • /
    • pp.1-17
    • /
    • 1991
  • While various fiscal measures have been used to influence regional capital inflow or industrial location, the effect of fiscal variables on labor mobility has been little understood. Understanding the relationship between the composition of local public and urban migration would enhance the city govenment's ability to pursue an appropriate population policy. In order to examine the potential for local public finance to be utilized as a policy tool in directing urban population growth, this paper analyzes the impact of local government financial structure on urban migration. In examining the data on local government finance and the changes in population of Korean cities during the last ten years, it was found that cities with high per capita expenditure in regional development have experienced high population growth rates. In this study migration equations were constructed using various fiscal variables such as the proportion of special account expenditures which are mostly spent for local development purposes, per capita regional development expenditure, degree of local financial independence and per capita net fiscal benefit, along with other explanatory variables. The results of regression analysis showed that city government's regional development expenditure variables have a positive effect on urban net migration and a negative effect on outmigration. Fiscal independence and per capita net fiscal benefit had mixed effects on in and out migration variables, implying that local tax burden does not consistently deter inmigration or induce outmigration. Based on the results of this study some important policy implications can be found regarding local government's fiscal policies. Those cities seeking to attract higher population inflow should make a greater effort in appropriating local expenditures for regional development purposes such as infrastructure, housing, and transportation. city governments should not be too concerned about high local tax burden or necessarily seek to enhance financial independence for these factors do not exert a clear influence on urban population growth or labor supply.

  • PDF

한국(韓國) 기업(企業)의 대중국(對中國) 투자(投資) 전략(戰略)에 관한 연구(硏究) - 부산(釜山) 지역(地域) 기업(企業)을 중심(中心)으로 - (Study on the strategy of investment in China of Korean Enterprises - Focused on the enterprises in Pusan -)

  • 박흥주
    • 경영과정보연구
    • /
    • 제1권
    • /
    • pp.333-362
    • /
    • 1997
  • Since the profess of the reformation and opening Policy in 1978, China has been outstandingly developed its economy and increased the real scale of its economy 4 times as big as before, and is expected to rise as a superpower holding in check U.S.A even in economy as well as politics, military affairs and diplomacy in the 21st century. In this position, China has constantly tried to join WTO since 1986, as an effort to gain a status in the international society. It hsa been making various economic reformations to provoke a crustal movement in its own economy such as tariffs lowering measurement for the almost whole items, remove of restriction of import items, lowering the refunding rate of over deposit tax and annihilation of the special treatments for the foreign investment. In short, recently Chinese government is cutting down the special treatments for the foreign capital enterprises and changing the policy to the direction of gradually reinforcing the control, so it requires that our enterprises trying to advance and invest in China have to consider these carefully. Investment in China of our enterprises become serious since 1990 is focused on such labor intensive industries as textiles, sewing and shoes which lost the competitive power due to the wage increase. Particularly, Pusan economy having played the role of locomotive for Korean economy in the past developing period has been weakened in the competitiveness and not yet activated in 1990s. In terms of this, the enterprises engaged in such typical industries of Pusan as shoes, textiles and sewing have borne much fruit from the investment in China with abundant and cheap labors. However, from a few years the enterprises in Pusan invested in China due to the cheap labors and rich resources and invested in China have suffered much troubles and failures more and more resulted from the advancement without sufficient previous knowledge and information related to the investment including investment environment. Therefore, at the time of advancement in China, Korean enterprises should make their decision related to the investment, after taking these investment environment into account previously to a full extent and making an investment strategy.

  • PDF

Modeling, Discovering, and Visualizing Workflow Performer-Role Affiliation Networking Knowledge

  • Kim, Haksung;Ahn, Hyun;Kim, Kwanghoon Pio
    • KSII Transactions on Internet and Information Systems (TIIS)
    • /
    • 제8권2호
    • /
    • pp.691-708
    • /
    • 2014
  • This paper formalizes a special type of social networking knowledge, which is called "workflow performer-role affiliation networking knowledge." A workflow model specifies execution sequences of the associated activities and their affiliated relationships with roles, performers, invoked-applications, and relevant data. In Particular, these affiliated relationships exhibit a stream of organizational work-sharing knowledge and utilize business process intelligence to explore resources allotting and planning knowledge concealed in the corresponding workflow model. In this paper, we particularly focus on the performer-role affiliation relationships and their implications as organizational and business process intelligence in workflow-driven organizations. We elaborate a series of theoretical formalisms and practical implementation for modeling, discovering, and visualizing workflow performer-role affiliation networking knowledge, and practical details as workflow performer-role affiliation knowledge representation, discovery, and visualization techniques. These theoretical concepts and practical algorithms are based upon information control net methodology for formally describing workflow models, and the affiliated knowledge eventually represents the various degrees of involvements and participations between a group of performers and a group of roles in a corresponding workflow model. Finally, we summarily describe the implications of the proposed affiliation networking knowledge as business process intelligence, and how worthwhile it is in discovering and visualizing the knowledge in workflow-driven organizations and enterprises that produce massively parallel interactions and large-scaled operational data collections through deploying and enacting massively parallel and large-scale workflow models.

공동주택 리모델링 정책의 현황과 개선방향 (The policy issues for the apartment remodeling projects)

  • 윤영선
    • 한국건설관리학회:학술대회논문집
    • /
    • 한국건설관리학회 2002년도 학술대회지
    • /
    • pp.42-45
    • /
    • 2002
  • 공동주택 리모델링은 유지보전과 개량보전이라는 두 가지 관점을 포괄하고 있다. 유지보전과 관련해서는 현재 장기수선계획과 특별수선충당금제도가 있으나 제대로 운용되지 못하고 있다. 그리고 개량보전을 위해서는 최근 관련 법의 개정이 이루어지고 있는 등 제도적 여건이 조성되고 있다. 향후 공동주택 리모델링의 활성화를 유도하기 위해서는 첫째, 특별수선충당금제도의 내실화를 위한 조세 감면 등의 인센티브 제공과 공익적인 기구의 설립을 통한 운영 등이 요구된다. 그리고 주민들의 실질적인 리모델링 욕구에 부응하기 위하여 세대수 증가, 내력벽 철거 및 발코니 용도 변경 등의 사안에 대해서도 전향적인 검토가 요구되고 있다. 또한, 리모델링에 대한 유인책 제공을 위한 조세 및 금융상의 지원도 필수적으로 요구되고 있다. 이밖에 중고주택정책, 재건축정책, 리모델링을 고려한 신축주택의 설계 지침 마련 등 여건 조성을 위한 관련 제도의 개선도 요구되고 있다.

  • PDF