중앙체육재정의 현황과 미래에 대한 고찰

초록

The purpose of this study is to examine the present condition and find ways to expand the public finance in the field of sport. In order to analyse the current state, this research explored the financial scale, composition of sport public finance. And to confirm the set up structure of NSPF(National Sport Promotion Fund), which is the main part of national sport public finance, this research examined the cycle race, motor boat, sport promotion lottery(well known as SPORTS TOTO) business, which are managed by quasi-governmental organization(Korea Sport Promotion Organization) The results of this study are as following 1) Present condition of sport public finance : The importance of KSPF is intensified in the field of sport and the restrictions have been occured to funding NSPF. 2) Suggestions for the future of sport public finance : First, by clarifying the role between state finance and NSPF, sport public finance must secure state finance. Second, KSPO should diversify the profit source of NSPF and have to reduce excessive dependence on the profit of sport promotion lottery. Third, KSPO ought to prepare for the imposition of new leisure tax and turn the demands of illegal gambling to legal sport promotion lottery.

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