지방세가 지방자치단체의 자체사업비에 미친 영향 비교 분석

초록

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.

키워드