관광행정 및 조세정책의 구조적 변화에 의한 지역재정자립도 개선 연구

• 영문명: An Improved Regional Financial Independence by Structural Changes of Tourism Adminstration and Taxation Policy
• 발행기관: 대한관광경영학회
• 저자명: 변우희
• 간행물 정보: 『관광연구』제15권 제1호, 1~26쪽, 전체 26쪽
• 주제분류: 사회과학 > 관광학
• 파일형태: PDF
• 발행일자: 2000.08.30

영문 초록

This paper examines the impacts of regional independent financing on both tourism adminstration and taxation policy. The major finding is that the taxation policies impact to the success of regional tourism development. This paper suggests that a community need to introduce and promote the regional financial independence and self regulation in Kyongju city. Therefore, tourism adminstration and tourism taxation policy should focus to a regional tourism management on the basis of the key strategic clusters : translating nation subsidy. This study implicates that the regional financing management is an important prerequisite to the successful performance of tourism management. Tourism decision-makers should consider history and tourism resources as significant aspects of Kyongju culture in domestic tourism. This study on the comparison of tourism adminstration and taxation policy produces significant differences in the tourism management experiences of the sample.

목차

ABSTRACT

Ⅰ. 序論

Ⅱ. 先行硏究 檢討

Ⅲ. 硏究의 設計와 方法

Ⅳ. 연구분석 및 결과해석

Ⅴ. 결론

참고문헌

키워드

관광행정 조세정책 재정자립