普通交付稅 配定에 있어서 投資的 經費需要의 合理的 算定方案

• 영문명: The Rational Scheme of Computing Local Government Investment Expenditure Demand in the General Grant Distribution
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 朴炳熙(Byeonghee Park)
• 간행물 정보: 『재정논집』재정논집 제11권 제1호, 246~273쪽, 전체 28쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1996.10.31

영문 초록

The purpose of this study is to explore the rational scheme of computing investment expenditure demand adequately in measuring basic fiscal demand which is the basis of general grant distribution. In this study: First, the classification of 28 items of expenditure into two category - ordinary expenditure and investment expenditure- is performed. Second, a new method of using the standard score of local government’s capital stock instead of the method of using the current adjustment coefficient is proposed in measuring local government’s investment expenditure demand. Third, a tentative redistribution of general grant appling new method is attempted. The results of redistribution are different considerably from the current distribution of general grant. It implies that the new method is meaningful.

목차

Ⅰ. 問題의 提起

Ⅱ. 經常的 經費와 投資的 經費의 槪念 및 再分類

Ⅲ. 投資的 經費需要의 合理的인 算定方案

Ⅳ. 投資的 經費需要의 試算 및 普通交付稅 配定

Ⅴ. 要約 및 結論

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