대구대학교 주관 1994 춘계 학술대회 ( 1994. 4. 23 대구 ) 발표논문 ( 2 ) : 지방자치단체 재원으로서 세외수입의 역할과 발전방향

• 영문명: Papers ( 2 ) of 1994 Spring Meetings, April 22 - 23, Taegu Organized by Taegu University : The Role and Enhancement of Non-tax Revenues as a Financial Source of Local Governments
• 발행기관: 한국지역개발학회
• 저자명: 강병주(Kang ByungJoo)
• 간행물 정보: 『한국지역개발학회지』제6권 제2호, 155~169쪽, 전체 15쪽
• 주제분류: 사회과학 > 지역개발
• 파일형태: PDF
• 발행일자: 1994.12.30

영문 초록

Non-tax revenues are very important financial source for local governments in Korea because they are second largest revenue source and could be used for any purposes. Since charges, user fees and rents are collected over the country, those three items are major non-tax revenue bases for the era of local self-government. Nevertheless many problems are associated with non-tax revenue sources also. Charges, fees and rents are controlled by so many different regulations and managed by many different government entities in different way. Fees or charges for the same service are different in different local governments. No one including the government officials knows how the level of fees are decided and levied to the users. To improve the system of non-tax revenus, the concept of marginal cost which is used in economics should be used when the level of fees, charges and rests are decided.