• Journal of Contemporary Eastern Asia
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• 제16권1호
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• pp.93-113
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• 2017

This study aimed to determine the changes in the local fiscal structure brought about by the change in the transaction tax, including the acquisition tax, by the central government. The review of the analysis results proved the following. First, the government's transaction tax exemption policy effectively influenced the expansion of the local fiscal budget. Transaction tax exemptions such as acquisition tax exemptions would not contribute to the expansion of the local fiscal budget in the short run, but may do so in the long run. Second, the review of the effect of the transaction tax exemption policy by the central government on the local fiscal structure confirmed that its impact on the local fiscal structure may vary depending on the timing of such tax exemption. Third, the overall local fiscal structure as a result of the transaction tax exemption by the central government was confirmed to have been influenced more by the fiscal capability of the local government than by the income level of the local residents. In conclusion, the stimulation of real estate transactions using tax tools may positively influence the overall fiscal structure of local governments, but it would also put pressure on the fiscal management of local governments because it is largely influenced by the fiscal capability of the local governments.

• 한국인구학
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• 제14권2호
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• pp.1-17
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• 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.

• Asian Journal of Business Environment
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• 제9권4호
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• pp.23-28
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• 2019

Purpose - With rapid population aging in Korea, changes in the population structure will result in a rise in the fiscal burden. This paper investigates the effects of population aging on fiscal spending based on Korea's province data and country panel data from the OECD. Research design, data, and methodology - We use province-level fiscal data from Local Finance Integrated Open System and the Korean Statistical Information Service and also collect country panel data from the OECD. To investigate the relationship between population aging and fiscal expenditures, our analysis uses the fixed effects model. Results - The empirical analysis based on Korean local finance and country panel data show that population aging has a positive impact on social welfare expenditures and it also has a positive impact on spending related to children and the elderly, implying that population aging may lead to an increase in fiscal spending via an increase in social welfare expenditures and spending related to children and the elderly. Conclusion - These empirical results suggest that countries like Korea that expect to experience rapid population aging need to pay more attention to prepare for the expected increase in age-related spending in the near future.

• 한국시스템다이내믹스연구
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• 제13권4호
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• pp.5-31
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• 2012

This paper aims at investigating the dynamics between aging population and local finance. In recent years, the aging rate has been accelerating the pace. The trend implies that Korea is moving towards the aging society, presumably, with unprecedented speed in the world. Aging society's biggest problems are centered around the explosive growth of the financial needs. In particular, these problems are apt to appear more seriously in local governments, as most of them are confronted with high level of aging population and poor financial bases. Firstly, it analyzes how the population structure in the local government impacts local finance, income and expenditure. Based upon in-depth literature reviews, this study examines variables related to aging population and local fiance. Secondly, it focuses on a series of positive and negative feedback loops which would reveal the essence of the mutual interaction structure between aging population and local governments' fiscal behaviors.

• 한국건축시공학회지
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• 제10권5호
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• pp.75-86
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• 2010

계약심사제도는 지방재정 효율화를 위한 사전예산절감 모델로 계약심사제도가 도입 운영되고 있다. 그러나 계약심사제도는 발주처에게는 예산절감이라는 측면으로, 업체에게는 예산삭감이라는 측면으로 인식되어 계약심사제도에 대한 상반된 이해구도가 형성되고 있다. 본 연구에서는 제주특별자치도에서 운영 중인 계약심사제도가 사전예산절감 모델로서 올바르게 정착하기 위한 발전방안을 제안하고자 추진되었다. 이를 위해 계약심사자료를 기초로 계약심사제도의 운영현황 분석과 지자체와 업체의 계약심사제도에 대한 인식도를 분석하였다.

• 대한지리학회지
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• 제29권3호
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• pp.281-296
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• 1994

자본주의 사회의 공간구조를 파악하기 위해서는 경제적, 사회적, 그리고 정치적 구 조에 대한 이해가 불가피하다. 내적인 경제, 사회, 정치 현상은 공간구조에 외적으로 그대로 반영되고 있으며, 표면적으로 드러난 공간구조 현상을 설명하기 위해서는 그것에 영향을 주 는 여러 과정들을 구조적으로 파악해야 한다. 자본주의 국가에서 국가는 직.간접으로 공간 경제에 작용하고 지역 불균등 발전에 일조하고 있다. 본 연구에서는 다음과 같은 문제점들 을 제기하고자 한다. 첫째, 경제구조에서의 국가의 역할은 무엇이고 국가 자체가 안고 있는 문제점은 무엇인가\ulcorner 둘째, 공간구조에서의 국가의 역할은 무엇인가\ulcorner 그리고 셋째, 공간형성 에 있어서 가장 직접적으로 영향을 미치고 있는 도시정부를 비롯한 지방정부에서의 도시개 발이나 지역개발정책들은 어떻게 형성되고, 그러한 정책들이 공간에 미치는 영향은 무엇인 가\ulcorner 자본주의 국가의 본질을 파악하기 위하여 국가이론에 관한 여러 쟁점들을 검토하여 보 고, 미국을 사례로 조절론자들의 논의를 배경으로 국가정책과 관련한 도시정책 변화와 그에 따른 도시 및 지역의 불균등 발전을 역사적으로 살펴보고자 하는 것이 본 연구의 목적이다.