• 제목/요약/키워드: value added tax

검색결과 61건 처리시간 0.023초

병원급 의료기관 의료부대사업의 경제적 파급효과 (Economic Effects of Subsidiary Services in Hospitals)

  • 이예슬;이상규;권성탁;김태현
    • 한국병원경영학회지
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    • 제21권1호
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    • pp.32-42
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    • 2016
  • This study is conducted to estimate economic ripple effects of subsidiary services of hospitals. Using the Input/Output Analysis, this study analyzes production inducement effect, added value inducement effect, and labor inducement effect. Also, it assesses potential economic effects of the subsidiary services of which the scope is expanded as the government's proposed in 2014. Data regarding hospital subsidiary services and economic effects are obtained from the hospitals' financial statements on the National Tax Services and the Bank of Korea. The major results of this study are summarized as follows; subsidiary service profits of hospitals are 466 billion won and rent profits of hospitals are 152 billion won. Of these, the rate of subsidiary service profits in tertiary hospitals is about 66% of total subsidiary service profits. Producement inducement effect of subsidiary services of hospitals is higher than that of total industry, service industry and medical service industry. Added value inducement effect of subsidiary services of hospitals is higher than that of total industry, manufacturing industry, service industry and medical service industry. Job position inducement effect of subsidiary service in hospitals is higher than that of total industry, service industry and medical service industry. Also, employment inducement effect of subsidiary service in hospitals is higher than that of total industry and medical service industry. The results may suggest that subsidiary services revenue in medical institutions contribute to improving operating profits. Facing with intense market competition and pressures to control health care costs, hospitals may need to determine whether subsidiary services help boost their profitability and improve customer satisfaction.

에너지가격 상승이 자동차산업에 미치는 영향 (The Effects of Energy Price Increase on Automobile Industry)

  • 김영덕;한현옥
    • 환경정책연구
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    • 제11권3호
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    • pp.97-122
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    • 2012
  • 이 논문은 온실가스저감정책으로 인해 에너지가격이 상승될 때, 자동차산업의 생산, 고용, 수출 및 소비에 어떠한 영향이 있는지를 실증적으로 분석하고자 한다. 자동차산업의 경우 생산액과 부가가치는 에너지가격 상승에 따른 충격이 유의적이지 않았다. 자동차산업에서 많이 사용하는 전력가격의 상승도 생산과 부가가치에 부정적 영향을 주지만 유의적이지는 않았다. 고용에 대해서는 전력가격이 유의적으로 부정적 영향을 미치는 것으로 나타났다. 수출 역시 에너지가격이 부정적인 영향을 미치는 것으로 나타나지만 유의적이지는 않았다. 소비의 경우에는 석유가격의 상승이 부정적인 영향을 미치기는 하나 유의적이지는 않았다. 이는 탄소세나 배출권거래제도와 같이 전력가격을 상승시키는 온실가스저감정책은 자동차산업의 고용에 미치는 영향이 부정적임을 시사한다. 특히 자동차산업의 고용 측면에서는 온실가스저감정책에 따른 충격을 완화시키는 정책수단이 추가적으로 요구된다고 할 수 있다.

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디지털 치료기술 산업 육성에 따른 투자와 경제적 파급효과 (Investment and Economic Ripple Effects from Fostering the Digital Treatment Technology Industry)

  • 김재현;문종윤;장지은;심정연;신재용
    • 보건행정학회지
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    • 제30권4호
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    • pp.438-443
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    • 2020
  • The digital treatment technology industry is one of the core fostering industries of the Moon Jae-in government along with the global trend. The purpose of this study is to compare and analyze the investment and economic ripple effect on the related industries. To this end, we used the industry-related table, which is the actual measurement data for 2015 that the Bank of Korea actually measured and released every 5 years in 2019. The digital treatment technology industry was not clearly classified within Korea's industrial classification system, so the contents of the industry-related survey were analyzed, and the digital treatment technology industry was reclassified and then analyzed. As a result of the analysis, it was analyzed that the production induction effect of the digital treatment technology-related industry in 2015 was 1.770, the value-added induction effect was 0.875, and the employment induction effect was 19.128, which was higher than that of other industries in Korea. As a result of the analysis of the economic ripple effect (scenario 1), the production inducing effect was about 370 billion won, the added value inducing effect was about 185 billion won, and the employment inducing effect was 4,044 people. The results of this study are expected to play a large role in economic revitalization as the effect of inducing production, increasing employment, and creating added value through fostering the digital treatment technology industry is expected to play a large role in activating the economy. It is expected to play a large role in providing central medical services. Therefore, it is expected that policy support for revitalizing the digital treatment technology industry through active investment support and tax benefits from the government to foster the digital treatment technology industry is necessary.

건강예보 서비스 제공에 대한 지불의사금액 추정 (Estimation of Willingness To Pay for Health Forecasting Services)

  • 오진아;박종길;오민경
    • 한국환경과학회지
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    • 제20권3호
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    • pp.395-404
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    • 2011
  • Weather forecasting is one of the key elements to improve health through the prevention and mitigation of health problems. Health forecasting is a potential resource creating enormous added value as it is effectively used for people. The purpose of this study is to estimate 'Willingness to Pay' for health forecasting. This survey was carried out to derive willingness to pay from 400 people who lived in Busan and Kyungnam Province and over 30 years of age during the period of July 1-31, 2009. The results showed that a 47.50% of people had intention to willingness to pay for health forecasting, and the pay was 7,184.21 won per year. Willing to pay goes higher depending on 'tax burden as to benefit of weather forecasting', 'importance of the weather forecasting in the aspect of health', 'satisfaction to the weather forecasting', and 'frequency of health weather index check'. This study followed the suggestion of the Korea Meteorological Administration generally and the values derived through surveys could be reliable. It can be concluded that a number of citizens who are willing to pay for health forecasting are high enough to meet the costs needed to provide health forecasting.

건강보험의 지속을 위한 개혁과제 (Health Care Reform for Sustainability of Health Insurance)

  • 이규식
    • 한국병원경영학회지
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    • 제15권4호
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    • pp.1-26
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    • 2010
  • We achieved both industrialization and democratization during the shortest period in the world. We also achieved good performance in national health insurance: universal coverage, solidarity in financing, equitable access of health care. However, national health insurance system has faced the problem of sustainability: various expenditure and financing problems. The problem of sustainablity has two facets of economic sustainability and fiscal sustainability. Economic sustainability refers to growth in health spending as a proportion of gross domestic product(GDP). Rapid increasing rate of health spending exceeds the growth rate of domestic product. Growth in health spending is more likely to threaten other areas of economic activity. Concern on fiscal sustainability relates to revenue and expenditure on health care. Health care financing face demographic and technical obstacles. Democratic obstacle is aging problem. Technical obstacle is collection of contribution. Expenditure of health care has various problems in benefit structure and efficiency of health care system. In this article, I suggest several policy reforms to enhance sustainability: generating additional revenue from value added tax, changing method of levying contribution, increasing efficiency of health care system by introducing the competition principle. restructuring of benefit scheme of health insurance. contracting with health care institutions to provide health care services.

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민간자본에 의한 농어촌 마을정비 방안 모색 (A Study on the Inducement of Private Investment to the Rural Village Improvement)

  • 박시현
    • 농촌계획
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    • 제4권1호
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    • pp.32-39
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    • 1998
  • In Korea, rural village improvement has mainly been led by goverment investment. This approach, however, has its own limit since there are so many village to be improved while the budgetary sources are restricted, As an alternative, inducement of private investments to these area is considered in order to promote rural village improvement. The possibility of inducing private investments to the rural village improvement depends on the location of the village. The possibility may be highest in the sub-urban area since expected benefits from land development is usually high. One desirable approach to induce private investment to these area is the cooperative development system. Residents, private investors and governments plays its own role, independently and cooperatively, But benifits from the investment to improve rural village in general plain area are so low that it is difficult to induce the private investments to these area. In that case, indirect development system will be a proper strategy which maintaining government-led development method as usual, expanding the participation of private developers such as the construction companies. In general, rate of returns from investment to the rural sectors is lower than that to the other sectors, therefore financial support such as the long- term, low loan rate and a partial value-added tax exemption should be given to the investors to the rural village improvement projects.

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The Governance of Mineral and Coal in Indonesia: The Theory U Approach

  • MINDARTI, Lely Indah;SUJONO, Sujono;ZAUHAR, Soesilo;HERMAWAN, Hermawan
    • The Journal of Asian Finance, Economics and Business
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    • 제8권3호
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    • pp.1417-1425
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    • 2021
  • The purpose of this study is to map mineral and coal (Minerba) policies by analyzing the law and producing research novelty on mineral and coal governance policies in Indonesia with the Theory U approach. This study uses a qualitative research with the U theory approach. The results of the SNA analysis indicate that good mineral and coal governance must be carried out at various levels, from micro to macro. First, related to regulations on mineral and coal governance at the macro level. Regulations regarding the management of mineral and coal need to be carried out with a deeper evaluation related to the tax system, licensing system, increased value added and downstreaming and mineral and coal funds. The second is related to the regulation of mining management in the meso level. Third, related to the management of mineral and coal at the micro level, it is necessary to conduct more stringent supervision of the impacts caused by the mining sector of the Minerba. In addition, surveillance is also carried out as per law in order to avoid harmful behavior for both the company and the state. The originality of this research is the theory of U in the Mining Law research.

영화산업의 경제적 파급효과 분석 (Estimation of Economic Value of the Film Industry in the National Economy)

  • 배기형
    • 한국콘텐츠학회논문지
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    • 제12권9호
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    • pp.172-181
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    • 2012
  • 영화산업은 고부가가치 문화산업이며, 한 나라의 문화에 대한 척도로서 국민들의 자긍심을 높여주는 산업으로 반드시 육성해야 하는 전략산업 중의 하나이다. 그러나 영화산업의 중요성과 가치에 대한 국가적인 공감대의 형성 부족과 영화산업을 국가 전략산업으로서의 가치 인식의 미미로 인하여 영화산업의 발전에 큰 어려움을 겪고 있다. 이러한 문제점을 해결하기위해 본 연구는 한국은행의 2009년 산업연관표에서 영화제작 및 배급, 영화상영 등 2개 부문만을 영화산업으로 한정하고 새로이 영화 산업연관표를 작성, 활용하여 영화산업의 경제적 효과를 분석하였다. 연구 결과 다음과 같다. 영화산업의 총생산유발액은 82.8조원이며, 특히 영화산업 산업(영화제작 및 배급부문과 영화상영 부문)의 생산유발계수는 2.324(2.240, 2.478), 감응도계수 0.825(0.825, 0.501),영향력계수 1.163(1.121, 1.240), 부가가치유발계수는 0.884(0.479, 0.547), 소득유발계수 0.454(0.211, 0.236), 생산세유발계수 0.110(0.090, 0.146) 그리고 노동유발계수 0.017(0.014,0.022)등을 보여주고 있다.

김치산업의 경제적 파급효과 분석 (The Analysis of Economic Effects of the Kimchi Industry)

  • 박진희;김순자;배기형
    • 한국콘텐츠학회논문지
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    • 제16권11호
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    • pp.358-368
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    • 2016
  • 김치산업은 우리나라의 문화에 대한 척도로서 국민들의 자긍심을 높여주는 산업일 뿐만 아니라 국경제발전과 국민의 삶의 질 향상에 기여하고 있어 반드시 육성해야 하는 전략산업 중의 하나이다. 그러나 김치산업의 중요성과 가치에 대한 국가적인 공감대의 형성 부족으로 큰 어려움을 겪고 있다. 따라서 본 연구의 목적은 한국은행이 2015년에 발표한 2013년 산업연관표를 이용하여 김치산업이 국민경제에 얼마만큼 기여하는지를 비교분석하는데 있다. 이를 위해 본 논문에서는 한국은행의 2013년 산업연관표흫를 활용하여 김치산업연관표 만들어 분석해야 한다. 분석결과 김치산업의 총샌산유발액은 564,254십억원, 생산유발계수는 1.8418(열), 1.1760(행), 감응도계수는 0.6136 영향력계수는 0.9611 소득유발계수 0.1876 생산세유발계수는 0.0084 그리고 노동유발계수는 0.003 등으로 나타났다.

감가상각모형의 유형화에 기초한 적용방안 (Implementation Strategy Based on the Classification of Depreciation Models)

  • 최성운
    • 대한안전경영과학회지
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    • 제16권2호
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    • pp.217-230
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    • 2014
  • The purpose of this study is to develop the Generalized Depreciation Function (GDF) and Winfrey Depreciation Function (WDF) by reviewing methods for the depreciation accountings. The Depreciation Accounting Models (DAM), including straight-line model, declining-balance model, sum-of-the-year-digit model and sinking fund model presented in this paper, are reclassified into the charging pattern of increasing type, decreasing type and constant type. This paper also discusses the development of the GDFs based on convex type, concave type and constant type according to the demand pattern of product, frequency of plant usage, deterioration of time, relative inadequacy, Capital Expenditure (CAPEX) and Operating Expenditure (OPEX) of the Total Productive Maintenance (TPM). The WDFs presented in this paper depict a sudden degradation of plant performance by measuring the change of TPM activity at the midpoint of useful life of asset. The WDFs are classified into left-modal type, symmetrical type and right-modal type by varying the value of skewness and kurtosis. Moreover, three increasing patterns, such as convex, concave and linear types, are used in this paper to present the distinct identification of WFDs by using Instantaneous Depreciation Rate (IDR) in terms of Performance Depreciation Function (PDF) and Depreciation Density Function (DDF). In order to have better understanding of depreciation models, the numerical examples are used for evaluating the Net Operating Less Adjusted Tax (NOPLAT) and Economic Value Added (EVA). It is concluded that the depreciation models showing a large dispersion of EVA require the adjustment of NOPLAT and Invested Capital (IC) based on the objective cash basis and net operating activity for reducing the variation of EVA.