「使用者 負担에 관한 理論的 研究」

• 영문명: A Study on User’s Charge
• 발행기관: 호서대학교 사회과학연구소
• 저자명: 李穆壎
• 간행물 정보: 『사회과학연구』제4집 제1호, 17~29쪽, 전체 13쪽
• 주제분류: 사회과학 > 행정학
• 파일형태: PDF
• 발행일자: 1985.12.31

영문 초록

Whereas the general benefit tax is of interest mainly as a theoretical concept, practical applications of benefit taxation may be found in specific instances where particular services are provided on a benefit basis. This may be the case where direct financing is made via fees, user charges, or tolls. The case for finance by direct charges to the user is clear-cut where the goods or services provided by government are in the nature of private goods, i.e., where consumption is wholly rival. Benefits can be imputed to a particular user who can be asked to pay. Where benefits are internalized, the government may act in a capacity similar to that of a private firm and the same principles of pricing are appropriate. A considerable range of public services might be placed on this basis, thereby easing the pressure on general revenue finance, esp., local finance. By using a market mechanism, a more efficient determination of the appropriate level of supply becomes possible.

목차

Ⅰ. 序論

Ⅱ. 使用者 負擔의 理論的 背景

Ⅲ. 使用者 負擔의 適用上의 特質

Ⅳ. 使用者 價格의 決定

Ⅴ. 結論

ABSTRACT