• 한국화재소방학회논문지
• /
• 제20권1호
• /
• pp.83-97
• /
• 2006

본 연구는 양질의 소방서비스를 제공하기 위해서는 소방재원의 안정적 확보가 필수적이라는 인식 하에서 지방자치시대에 부응하는 주민의 소방수요에 안정적으로 대처할 수 있는 소방재원의 확충방안을 제시하는데 본 연구의 목적이 있다. 이를 위해 소방공동세율을 상향 조정하고, 소방병원과 소방정비고를 신설하여 지방 공기업으로서 자체 재원을 확보한다. 또한 소방공동시설세의 세목을 규정하여 재정의 재분배 기능을 확대 개편하고 기초자치단체에도 재원을 분담시키며, 유류소비에 소방안전세, 전기사용에 공동시설세를 부과하여 부족한 소방재원을 확보하여 안전문화를 정착시켜야 할 것이다.

• 한국방재학회 논문집
• /
• 제10권1호
• /
• pp.57-63
• /
• 2010

오늘날 행정 환경의 전반적인 변화에 따라 소방 서비스에 대한 국민들의 욕구는 점차 높아가고 있고, 그에 대응한 소방재정의 수요 역시 지속적으로 증가하고 있다. 그러나 현재의 소방재원 마련을 위한 재정구조는 이러한 환경변화를 대응하기에는 많은 문제점과 한계를 가지고 있다. 우리나라 소방서비스는 기본적으로 광역행정체제에 의해 공급되고 있고, 그 대표적인 재원이 소방공동시설세이다. 그러나 소방공동시설세는 현재 소방재정의 30%정도에 불과한 실정이다. 또한 소방과 관련하여 지방교부세, 국고보조금 등 재정조정제도가 마련되어 있지만 이 역시 특별교부세의 축소로 인해 오히려 소방재정의 악화를 가져왔다. 또한 현행 소방공동시설세는 과세대상의 협소와 낮은 세율구조로 인해 재원 확충에는 한계를 가지고 있으며, 가장 직접적으로 소방서비스를 제공받고 있는 기초자치단체는 무임승차자가 되어 있는 실정이다. 이에 본 연구에서는 양질의 소방서비스를 제공하기 위해 필수적이라 할 수 있는 안정적인 소방재정의 확충을 위한 방안을 마련하는데 목적을 두고서 연구를 진행하였다. 이를 위해 현행 소방재정의 현황을 분석하여 그 문제점을 제시한 후 부족한 소방재정을 안정적으로 확보하기 위한 방안을 제시하였다. 구체적으로는 소방공동시설세의 확대개편을 통한 확충방안으로 과세대상과 부과방법의 개선 및 세율구조의 개편을 제시하였고, 지방세법의 개정을 통한 확충방안으로 보통세로의 보상세의 신설과 목적세로의 소방안전세의 신설, 그리고 소방공동시설세관리특별회계의 신설 등을 제시하였다.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권7호
• /
• pp.501-508
• /
• 2021

The largest source of revenue in Indonesia comes from the taxation sector. Taxes increase the state revenue, which the government utilizes for building public facilities and infrastructures, providing subsidies to the public, financing public interests, and so on. In addition to producing revenue, taxes may be used to promote economic stability. Thus, this study aims to examine and analyze the financial aspects of tax aggressiveness. The financial aspects include leverage, capital intensity, inventory intensity, and earning management. The population used in this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. Data analysis was carried out based on Eviews, with a selected sample of 32 companies of four observation years. Therefore, the number of samples was 128. The results of this study revealed that the best estimation model to use is the Fixed Effect Model (FEM). This study proved that leverage and earning management had a positive and significant effect on tax aggressiveness. In contrast, capital intensity and inventory intensity did not affect tax aggressiveness. In addition, the result of this study is still far from perfect. It is, therefore, hoped that further research can add other variables to find better results.

• 한국태양에너지학회 논문집
• /
• 제32권3호
• /
• pp.153-161
• /
• 2012

This study conducted a survey and field investigation on the application of the Public Obligation System for new & renewable energy in public buildings, as well as energy consumption of each building according to their uses. The findings are as follows: (1) Since the introduction of the Public Obligation System (until June 30, 2011), there was average 1.4 new & renewable energy facilities established at 1,433 places. Preference for solar energy facilities was the highest at 57.8%. (2) The revised act sets the obligatory supply percentage of new & renewable energy for each public building: it is 9.0% for a tax office, 4.2% for a dong office, 8.2% for a public health center, and 12.6% for a fire station. All the public buildings except for fire stations failed to meet 10% expected energy consumption, a revised standard. (3) Energy consumption of each public building was 120.6TOE for a tax office, 124.3TOE for a dong office, 166.4TOE for a public health center, and 174.6TOE for a fire station. The energy consumption was comprised of 80% electric power, 18% urban gas, and 1% oil. (4) Electric power consumption per person in the room was high at a dong office, and fuel consumption per person in the room was high at a public health center. In addition, electric power consumption per unit space was high at a public health center, and fuel consumption per unit space was high at a fire station. (5) In all the four public buildings, power load had the highest basic unit percentage at average 55%, being followed by heating load (21.2%), cooling load (15%), and water heating load (7%). A tax office and fire station had 2% load due to cooking facilities.

• 한국콘텐츠학회논문지
• /
• 제20권3호
• /
• pp.572-583
• /
• 2020

본 연구는 신도시가 갖는 태생적인 토지이용의 경직성과 더불어 거시경제적 여건으로 인해 공동주택단지 내 정비사업 추진이 곤란한 상황에서, 여건 변화에 따라 새로이 요구되는 공공시설의 확충을 위해 신도시 내 저이용 되고 있는 공공시설부지의 효율적 이용 방안을 모색하는데 그 목적이 있다. 본 연구에서는 평촌신도시를 대상으로 기존의 공공시설부지를 효율적으로 활용하기 위한 방안으로 다음 세 가지를 검토하였다. 첫째, 공동주택단지의 부족한 주차공간을 공동주택단지가 속한 대가구 내 공원, 학교 등 공공시설부지의 입체도시계획시설 결정을 통해 주차장 확보방안을 제시하였다. 둘째, 상업지역 내 위치한 저이용 공공시설부지 내 공공청사의 건축 밀도를 상향시켜 필요한 공공시설 수요를 해결하는 방안을 동안양세무서 사례를 통해 제시하였다. 마지막으로 평촌도서관을 사례 검토하여, 기존 공공시설의 기능 재편 및 일부 증축을 통해 이용자가 요구하는 기능을 추가 설치하는 방안을 제시하였다.

• 한국방재학회 논문집
• /
• 제8권4호
• /
• pp.67-74
• /
• 2008

소방수요가 증가하고 형태가 다양화되고 있으므로 가장 필요한 것은 소방력을 충분히 보유하기 위하여 소방예산을 확보하는 일이다. 이러한 예산배정은 주민이 원하는 소방서비스를 충분히 제공하게 되어 사회적 후생만족에 기여할 것이다. 만약 소방예산이 소방수요, 소방력에 적합하지 않게 책정된다면, 소방관의 안전은 위협받게 될 것이다. 또한 위급한 재난이 발생하면 지방정부가 재난을 효과적으로 대처할 수 없을 것이다. 실제로 일부 시 군에서는 소방장비의 부족으로 많은 인명과 재산이 피해를 입고 있다. 본 연구의 목적은 소방예산이 소방력에 어떠한 영향을 주는지 알아보는데 있다. 이를 위하여 본 연구에서는 소방력, 소방예산에 대한 조사를 실시하였다. 그 다음, 이론적 배경과 과거연구를 근거로 3가지 가설을 설정하였다. 가설을 검증하기 위한 통계적 방법은 회귀방정식이다. 본 연구 결과, 주민 1인당 소방예산은 소방력에 양(+)의 유의적인 영향을 미쳤으나, 소방예산비율은 소방력에 유의적인 영향을 주지 않았다. 또한 공동시설세는 소방력에 음(-)의 유의적인 영향을 미치는 것으로 나타나, 공동시설세가 목적세로서의 역할을 하지 못하고 있음을 알 수 있었다.

• 대한한의학회지
• /
• 제32권4호
• /
• pp.111-127
• /
• 2011

Objectives: The aim of this study was to establish a fundamental base for hGMP operational systems implementation. Method: The survey was done with a questionnaire developed through consulting specialists, in order to investigate the present state of manpower, facilities and capitalization of private enterprises, and opinions on what the road map for hGMP implementation must include. Results: The results showed that the business scales of related enterprises were relatively small. Education and health monitoring of employees has been done in fair amounts, but a standard must be established. Essential facilities required for herbal product production were present in most cases. Recognition and understanding of hGMP was low. Various opinions on the implementation of hGMP were gathered. Conclusion: Standardized hGMP education programs, plans to modify existing facilities, public announcements and advertisement of the system, and public assistance funds and tax privileges are needed for the successful implementation of the hGMP operational system.

• 한국물환경학회지
• /
• 제31권6호
• /
• pp.715-722
• /
• 2015

Four major river basin in Korea has been managed with Total Maximum Daily Load(TMDL) System. Water quality indicators as targeted pollutants for TMDL were BOD and TP. In order to satisfy water quality criteria, government allocation using public treatment facilities and its action plan has been used. However, the role to improve water quality were recently faced to its limitation. It is time to require the role of non-government allocation in private discharge facilities to control good water quality. This study investigated three different scenarios in reduction demands of non-government allocations about industry and private sewages. The three different scenarios were discharge under 1) legal water quality standard, 2) water quality level in 2011 and 3) current water quality level with maximum value in group. The results showed that reduction potential in water discharge for TP indicator was 1,118kg/day, under second scenario with 20% of deduction. This results arrived at 42% of whole reduction potential costs and 0.012mg/L improvement in water quality. In conclusion, to intrigue voluntary participation in non-government allocation, various benefits such as tax reduction, tax exemption, and water quality trading should be provided.

• 한국환경과학회지
• /
• 제13권4호
• /
• pp.339-347
• /
• 2004

This paper asks the question: what choice of environmental policy instruments is efficient to reduce sulfur dioxide from stationary sources\ulcorner: In Korea, command and control has been a common way of controlling $SO_2-emissions.$ When compared to the non-incentive environmental policy instrument such as command and control, economic incentive environmental policy instrument has been the advantage of making polluter himself flexibly deals with in marginal abatement cost to develop environmental technology in the long view. Therefore, the application possibility of the incentive environmental policy instrument was studied in this research to realize the countermeasure for controlling of $SO_2-emissions.$ As a result, enforcement of the countermeasure such as flue gas desulfurizer by command and control would be suitable because power generation is performed by the public or for the public in source of air pollution and thus, economic principle is not applied to the polluter. In the source of industrial pollution, enforcement of fuel tax is found to be suitable for the countermeasure for the use of low sulfur oil in terms of the flexibility of demand for the price in the long tenn. For the permissible air pollution standards applicable to all air pollutant emitting facilities, enforcement of incentive environmental policy such as bubble, off-set, banking policy or tradeable emission penn its would be ideal in long terms according to the regional characteristics and the number and scale of air pollutant emitting facilities.

• 한국중재학회지:중재연구
• /
• 제20권1호
• /
• pp.169-189
• /
• 2010

Composition depending on the development of industrial sites are located just within the existing facilities are hoping to become a retention, in accordance with the law will impose a liability amount. Then calculating the profit and loss analysis of the retention is required. In other words, the composition of the industrial site will be retained for existing facilities and the amount of the profit is necessary to analyze. In this study, the calculation of expenses and the income of retained existing facilities will be presented with analytical methods. Especially the existing cases of dispute with the results of the adjustment and the calculation of contributions for a range of benefits associated with the analysis according to 'The Industrial Sites and Development Act', the following conclusions were drawn. According to 'The Industrial Sites and Development Act', the facility at the industrial site composition within the limits of increasing the convenience of being charged is reasonable. In particular, the industrial site of buildings located within existing facilities depending on the composition and future industrial sites are public facilities available for the facility to consider the possibility of calculating contributions to be reasonable. Additional benefits which can be the land prices, tax exemptions, and increasing efficiency of land use for the benefits are not yet realized the benefits against the expenses side, as well as imposing double taxation. Therefore, the heavy emphasis on convenience is not considered to be reasonable. Including in the industrial site, the cost of damages caused, that is, noise, pollution, and the defective product possibility should be considered a side opinion, but it still does not promote the development of states estimated the cost of the damage is not right to be counted. Therefore, this facility should not be included in calculating contributions.