• 제목/요약/키워드: Tax revenue

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재병행수입의 경제적 효과 분석: 자동차산업을 중심으로 (An Empirical Analysis on the Effects of Parallel Reimportation: The Case of Korean Automobile Market)

  • 장우현
    • KDI Journal of Economic Policy
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    • 제36권4호
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    • pp.71-102
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    • 2014
  • 국내시장에 높은 시장지배력을 지닌 사업자가 존재하여 일반적인 외국산 제품에 대한 수입 활성화나 병행수입 활성화를 통한 국내시장 경쟁도 제고에 한계가 있을 경우, 해당 사업자가 국내에서 생산하여 해외에 수출한 제품을 다시 수입해 오는 재병행수입의 촉진 또한 사회후생 증가에 기여할 수 있는 유효한 도구라고 볼 수 있다. 본 연구에서는 이와 같은 사실에 주목하여 자동차산업에서의 재병행수입의 경제적 효과를 살펴보았다. 보다 구체적으로는, 국내 자동차산업의 수요와 공급 시스템을 구조적으로 추정하여 국내에서 생산되어 미국시장에서 내수시장에서보다 현저히 저렴하게 판매되고 있는 차종들의 재수입 활성화를 가정한 반사실적 실험을 시행한 결과, 재병행수입의 활성화는 기업들의 이윤을 감소시키지만 그 이상의 소비자후생 증가와 함께 소폭의 추가 재정수입 증가를 가져와 전체적으로 사회의 경제적 후생 증가에 기여함을 확인하였다. 이는 재병행수입에 관련된 제약에 의한 정책비용이 발생하고 있는 것으로도 이해할 수 있으므로, 경쟁정책 당국은 물론 산업 및 무역 정책을 담당하는 정책당국이 이와 같은 비용을 간과하지 않도록 지속적인 관심을 가질 필요가 있을 것이다.

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이소인 중형기선저인망어업의 원가실태에 관한 연구 (A Study on the Cost State of Medium Size Two-boat Trawler Fishery)

  • 박정호
    • 수산경영론집
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    • 제8권2호
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    • pp.1-19
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    • 1977
  • The results analyzed of the actual state of medium size two-boat trawler fishery based on the cost expended in 1975 are as follows: According to the calculation of interest, the total cost of this fishery comes to ₩ 55,353,807, and in this account, the production cost comes to ₩ 49,747,383 (89.9%) and the material cost comes to ₩ 27,027,662(48.8%), the labour cost comes to ₩ 10,381,013 (18.8%) the expenses, ₩12,338,708(22.3%) and commision and interest comes to ₩ 5,606,424 (10.1%). As above the fishery comes is 90% of production cost for the expense of production. The ratio of cost element to the total cost 100 is as follow: Fuel: 23.6%, allocation: 14.3%, fishing gear: 14.1%, boat repair: 13.0%, fish box: 8.5%, ice: 14.1%, commission: 6.9%, food cost: 4.5%, interest: 3.2%, transportation fee: 2.8%, consumption: 2.6%, tax: 2.5%, depreciation: 2.4%, administrative expense: 1.6%. The unit cost of catches to each box, including the interest, cames to ₩ 2,167 and not calculating the interest it comes to ₩ 2,098. The cost production to each kg comes to ₩ 114 including interest, without interest, it comes ₩110. When the production cost comes to 90.6%, it comes to 9.4% of total revenue. The reason which this fishery brings low income is that the boats are almost old and semi-diesel engine is used. So, fuel expense and repaire expenses needs too much. Acconding to above this fishery needs to replace new boat and new engine. And new are for this fishery needs to bring under cultivation in order to bring good income with the new method for this fishery. Specially, this fishery brings low income from July to September because of its rest from labour. And so, the expenses, item, and account of money, and the trust money the cost element are not showed in August.

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지방의회의원들의 보건정책에 대한 인식 (The Local Council Members' Attitudes to the Health Policy)

  • 김병익;배상수;조형원
    • 보건행정학회지
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    • 제9권2호
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    • pp.55-76
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    • 1999
  • In order to understand the local council members' attitudes to the health policy, we conducted mail surveys using self-administered questionaire for 2 months(February and March. 1995). The study subjects were 2.312 local council members in Korea, but only about 11% among whom. 257 persons, responded to 2 times mail survey. This response rate revealed that the local council members was not interested in health care fields. The main results were as follows; The respondents thought that the economic and income development was most important among 15 regional policy agendas and the health care was the 5th or 7th important agenda. They. who had more health needs of and poor access to health care, tended to think that the health care was more important. They considered lobbying to and persuading the civil servants as the best method to tackle the local health care policy agenda. The respondents, who had poor access to health care facilities. tended to set the highest priority for the expansion of public and private health care resources. They expected that the election of local governor would activate the public health program more than thought that the program was implemented more actively than other region. The main opinion of respondents was that the central government had to take over planning and financing for the public health program, and the basic local government had to implment the program and budgeting. The majority of respondents agreed the private dominant medical care delivery system and nation-wide uniformed financing mechanism. Over 60% of them suggested that they were ready to suffer environmental pollution inducing health hazards for the purpose of regional economic and income development. About 75% of them favour the campaign for antismoking regardless of reducing local government's revenue from sale tax.

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지방자치단체의 '재정위기'에 대한 실증분석 (An Empirical Analysis on the Fiscal Crisis of Local Governments in Korea)

  • 김범식;박원석;송영필
    • 지역연구
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    • 제15권1호
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    • pp.75-92
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    • 1999
  • In this study, the present state of fiscal crisis for local governments after IMF is analyzed, firstly. its implications Characteristics of structural reform of finance after IMF bailout in Korea are examined, secondly. Since Korea was shocked by the currency crisis at the end of 1997, its local governments have also faced fiscal difficulties. The Depression of national and local economies led to decreases in tax revenues of local governments. And these shrunken revenues led to their expenditure cuts. Many investment plans were curtailed, and ordinary expenditures were also reduced sharply. The negative influences of the currency crisis on local government's finances can be examined in terms of fiscal revenue, fiscal spending, and debt burden. As a result many local governments are now experiencing fiscal stress, and some of them are even faced with fiscal crisis although the possibility of extreme measures, such as moratoriums or bankruptcies, is very slim. This is due in part to the weight of debt in local governments' budgets having remained small since the debt of local governments has been controlled by the central government. Another reason is that, central government, which functions as a lender of last resort for the local governments, will pay the debt for them. Also, without a legal system which stipulates the adjudication of bankruptcy for municipalities in Korea, local Korean governments have no legal right to declare bankruptcy. Although not a single municipality has fallen into insolvency, yet, this trend will continue to deepen as the recession continues and may lead to a situation where manu local governments fall into virtual bankruptcy in the near future, and its effects on society, as a whole, will be serious. Therefore, measures to prevent and overcome such an extreme situation are necessary, but both short-and long-term policies should be to cope with the current fiscal crisis and to prevent the deepening of the current situation.

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방사성 페기물 처분장 입지 후 지역 변화 모델 구축 (Local Community Development Model Building Study after Radioactive waste disposal facility Siting on GyeongJu)

  • 오영민;유재국
    • 한국시스템다이내믹스연구
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    • 제7권1호
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    • pp.119-146
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    • 2006
  • City of Gyeongju's referendum finally offered the long-waited low-level radioactive waste disposal site in November 2005. Gyeongju's positive decision was due to the various economic rewards and incentives the national government promised to the city. 300 million won for an accepting bonus, 8.5 billion won, annual revenue fro the entry quantity of waste into the city's disposal site, the location of the headquarter building of the Korean Hydro and Nuclear Power Co., and the accelerator research center. All of the above will affect the city's infrastructure and the citizens' economic and cultural lives. Population, land use, economic structure, environment and quality of life will be affected. Some will be very positive, and some will be positive. This research project will see the future of the city and forecast the demographic, economic, physical and environmental changes of the city via computer simulation's system dynamics technique. This kind of simulation will help City of Gyeongju's what to prepare for the future. The population forecasting of the year 2026 will be 289,069 with the waste disposal site, and 279,131 without the waste disposal site in Gyeongju. The waste disposal site and the relocation of the company headquarters and location of the accelerator research center will attract 9,938 individuals more with 511 manufacturing shops and 1944 service jobs. The population increase will bring 3,550 more houses constructed in the city. Land use will also be affected. More land will be developed. However, mad, water plant and waste water plant will not be expanded as much. The city's financial structure will be expanded, due to the increased revenues from the waste disposal site, and property tax revenues from the middle-class employees of the company, and the high-powered scientists and technologists from the accelerator research center. All in an, the future of the city will be brighter after operating the nuclear waste disposal site inside the city.

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기후친화적 연료 생산 확대를 위한 정책 수단간 일반균형효과의 비교 (Comparison of Different Policy Measures for Fostering Climate Friendly Fuel Technology Applying a Computable General Equilibrium Model)

  • 배정환
    • 자원ㆍ환경경제연구
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    • 제19권3호
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    • pp.509-546
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    • 2010
  • 석탄은 중요한 에너지원이지만 가장 "기후비친화적인" 연료로 알려져 있다. 석탄의 생산과 소비를 줄이기 위해서는 일반적으로 탄소세나 환경세, 배출권거래제가 정책수단으로 지금까지 많이 논의되어 왔다. 그러나 석탄에 대한 보조금이 일반화되어 있는 우리나라의 경우, 환경세나 배출권거래제보다는 보조금 제도를 점진적으로 철폐하는 것이 시장왜곡을 줄이는 데에 더 적절할 수 있다. 본 연구에서는 석탄에 대한 보조금을 폐지하고, 여기서 발생하는 재원을 석탄과 연료 호환성이 뛰어난 목질계 바이오매스의 원활한 대체를 위해 가격보조 혹은 공공지출 확대에 이용할 경우 어떤 방식이 더 우수하며, 미거시적 영향과 온실가스 저감에 미치는 영향은 어떻게 나타나는지를 연산가능일반균형모형을 이용하여 분석하였다. 분석 결과 비록 이중배당가설이 성립하지는 않지만, 공공지출보다는 가격보조 방식이 소비자 후생에 대한 부정적인 영향이 더 적고, 단위당 온실가스 배출비용이 더 적은 것으로 평가되었다.

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농촌주민이 인식하는 귀농·귀촌이 농촌 지역사회에 미치는 사회경제적 영향 (The Socio-economic Impacts of Urban-to-Rural Migration on the Rural Community: Focused on the Recognition of Rural Residents)

  • 박대식;김경인
    • 한국지역사회생활과학회지
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    • 제28권4호
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    • pp.653-667
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    • 2017
  • The purpose of this study were to investigate the socio-economic impacts of urban-to-rural migration on the rural community and to identify the factors influencing rural residents' recognition of the socio-economic impacts of urban-to-rural migration on the rural community. For the purpose, this study analyzed Korea Rural Economic Institute's rural residents survey(2016), using multiple regression model. The main finding of this study were as follows: Positive social impacts of urban-to-rural migration on rural community were (1) contributing to community sustainability through population growth, (2) contributing to securing agricultural human resources, and others. Negative social impacts of urban-to-rural migration on rural community were (1) increasing unnecessary complaints and deepening distrust, (2) weakening of community consciousness, and others. Positive economic impacts of urban-to-rural migration on rural community were (1) increasing the value of residents' property, (2) contributing to local finance through increased local tax revenue, and others. Negative economic impacts of urban-to-rural migration on rural community were (1) difficulty of scaling farmland due to small-scale farming, (2) land shortage caused by rising land prices, and (3) fierce competition to secure labor force. According to the multiple regression analysis, the major factors influencing rural residents' recognition of the socio-economic impacts of urban-to-rural migration were (1) villagers' general attitude toward urban-to-rural migrants, (2) urban-to-rural migrants' community participation, (3) age, and (4) fitness of village in urban-to-rural migration.

The Dynamic Effects of Globalization on the Firm Performance: A Study on Korea Maritime and Fishery Companies

  • Donghyun Lee;Heedae Park;Joongsan Ko
    • Journal of Korea Trade
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    • 제26권7호
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    • pp.127-144
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    • 2022
  • Purpose - This study aimed to analyze the dynamic effects of progress in globalization on firm performance by employing individual companies' financial statement datasets. Design/methodology - The analysis leveraged the variables of operating revenue (OPRE) and pre-tax profit and loss (PLBT) as measurement variables for firm performance over 2011-2019. As a proxy variable for globalization, the trade index, a subordinate indicator of the KOF Globalization Index, was used. Through panel regression analysis, the relationship among those variables was ascertained, and the local projection (LP) method was subsequently utilized to identify dynamic effects. A subsample analysis was further performed by classifying companies based on their sizes and industries to determine the differential effects of globalization on each group. Findings - The panel regression analysis derived positive effects of an increasing degree of globalization on OPRE of Korea maritime and fishery firms. However, the impulse response functions, obtained from the LP, showed that in the short run, globalization affects PLBT negatively but in the long run, it gradually converted into a positive effect. In addition, according to the subsample analysis based on company size, the effects of globalization on OPRE became greater as each company became larger. Moreover, the industry-based analysis showed heterogeneous effects, depending on the industries in which the maritime and fishery companies operated. Originality/value - The analysis of the dynamic effects of globalization on firm performance, which revealed that the effects vary depending on the time points, is the important contribution of this study. The results also suggest that the effects of globalization vary depending on the company size and industry.

지방상수도 서비스의 형평성과 영향요인에 대한 연구 (A study on the equity and influencing factors of local water supply services in Korea)

  • 고현수
    • 한국수자원학회논문집
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    • 제57권6호
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    • pp.393-407
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    • 2024
  • 본 연구는 지구 온난화와 기상이변으로 물의 중요성이 커지는 현실에서 지방상수도 서비스에 주목하고 형평성과 영향요인을 확인하여 결과를 분석하고자 하는 목적으로 수행되었다. 전국 152개 지자체를 대상으로 Coulter 모형을 사용하여 평균단가, 요금현실화율, 유수율, 상수도 보급률, 직원 수, 고객만족도 등 6개의 변수에 대해 형평성을 측정한 결과 평균단가의 형평성 수준이 가장 낮았으며 추이 분석 결과 대부분 변수의 형평성이 하락하였다. 또한 토빗회귀분석을 통해 형평성 영향요인을 비형평성 계수에 미치는 영향을 기준으로 확인한 결과, 재정자립도는 모든 변수에서 정(+)의 영향을, 1인당 지방세 부담액은 부(-)의 영향을, 시/군 여부는 고객만족도를 제외한 5가지 계수에 부(-)의 영향을 끼치는 것으로 나타났다. 한편 상수도 서비스의 형평적 제공을 위해서는 시설개선을 위한 요금 인상 등의 제도 변화가 필요하고, 기후 위기 상황에서 정부와 지자체는 지방상수도의 형평적 공급을 위하여 공급 다변화 방안을 추진해야 함을 정책적 함의로 제시하였다.

KOSDAQ 시장의 관리종목 지정 탐지 모형 개발 (Development of a Detection Model for the Companies Designated as Administrative Issue in KOSDAQ Market)

  • 신동인;곽기영
    • 지능정보연구
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    • 제24권3호
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    • pp.157-176
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    • 2018
  • 관리종목은 상장폐지 가능성이 높은 기업들을 즉시 퇴출하기 보다는 시장 안에서 일정한 제약을 부여하고, 그러한 기업들에게 상장폐지 사유를 극복할 수 있는 시간적 기회를 주는 제도이다. 뿐만 아니라 이를 투자자 및 시장참여자들에게 공시하여 투자의사결정에 주의를 환기시키는 역할을 한다. 기업의 부실화로 인한 부도 예측에 관한 연구는 많이 있으나, 부실화 가능성이 높은 기업에 대한 사회, 경제적 경보체계라 할 수 있는 관리종목에 관한 연구는 상대적으로 매우 부족하다. 이에 본 연구는 코스닥 기업들 가운데 관리종목 지정 기업과 비관리종목 기업을 표본으로 삼아 로지스틱 회귀분석과 의사결정나무 분석을 이용하여 관리종목 지정 예측 모형을 개발하고 검증하였다. 분석결과에 따르면 로지스틱 회귀분석 모형은 ROE(세전계속사업이익), 자기자본현금흐름률, 총자산회전율을 사용하여 관리종목 지정을 예측하였으며, 전체 평균 예측 정확도는 검증용 데이터셋에 대해 86%의 높은 성능을 보여주었다. 의사결정나무 모형은 현금흐름/총자산과 ROA(당기순이익)를 통한 분류규칙을 적용하여 약 87%의 예측 정확도를 보여주었다. 로지스틱 회귀분석 기반의 관리종목 탐지 모형의 경우 ROE(세전계속사업이익)와 같은 구체적인 관리종목 지정 사유를 반영하면서 기업의 활동성에 초점을 맞추어 관리종목 지정 경향성을 설명하는 반면, 의사결정 관리종목 탐지 모형은 기업의 현금흐름을 중심으로 하여 관리종목 지정을 예측하는 것으로 나타났다.