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지방세가 지방자치단체의 자체사업비에 미친 영향 비교 분석A Comparative Analysis of the Effect of Local Tax on the Local Government's Self-Financed Business Expenditures
- Other Titles
- A Comparative Analysis of the Effect of Local Tax on the Local Government's Self-Financed Business Expenditures
- Authors
- 장덕희
- Issue Date
- 2011
- Publisher
- 한국지방재정학회
- Keywords
- Local tax; Self-financed business budget; Decentralization
- Citation
- 한국지방재정논집, v.16, no.1, pp.67 - 86
- Indexed
- KCI
- Journal Title
- 한국지방재정논집
- Volume
- 16
- Number
- 1
- Start Page
- 67
- End Page
- 86
- ISSN
- 1598-4788
- Abstract
- This study aims at analyzing the effect of change in local tax scale upon the size of Self-Financed Business Expenditures in the local government. An empirical study based on panel data was carried out. As the result, it is confirmed that every local governments showed a significant decrease in the growing rate of local tax. And it demonstrates local tax was a factor to increase the size of 'Self-Financed Business Budget' of the local government significantly.
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