지방자치단체 세외수입 확충을 위한 요율 현실화 방안에 관한 연구

• 영문명: Study on Cost Recovery Rates to Increase Non-Tax Revenues of Local Governments - The Case of User Charges in Cheonan -
• 발행기관: 한국지방행정학회
• 저자명: 고승희(Seung-Hee Ko) 주운현(Woon-Hyun Choo)
• 간행물 정보: 『한국지방행정학보』제13권 제2호, 127~147쪽, 전체 21쪽
• 주제분류: 사회과학 > 행정학
• 파일형태: PDF
• 발행일자: 2016.08.30

영문 초록

User charges is more efficient means of financing local governments by coinciding the consumers(beneficiaries) and the payers of the public services. However, the amount of the revenue is less than two percent of the total revenue and the level of user fees compared to the cost is differed by regions, agencies, and service types. Therefore, this study aims at providing the basis for estimating appropriate rates of user charges by reviewing non-tax revenues managed by Cheonan and undertaking an analysis on user charges utilizing the pricing method where appropriate. The results of the analysis using pricing method shows that cost recovery rates are about 40%. Regarding reasonable adjustments of rates, the following are suggested. Firstly, it is essential to select an appropriate pricing method, construct the relevant data base and manage the revenues and costs in accordance with the standard of the pricing method chosen. Secondly, regular conducts of pricing method needs be institutionalized. Thidly, it is suggested to examine thoroughly the passivity of the introduction of an ordinance for collection of integrated tax while operating a team for the management of non-tax revenues and establishing a long term strategic plan for the management of non-tax revenue.

목차

I. 서 론

Ⅱ. 이론적 검토 및 선행연구 고찰

Ⅲ. 세외수입의 현황과 문제점

Ⅳ. 분석설계

Ⅴ. 결 론

키워드

세외수입 수수료 사용료 원가분석 요율현실화 user charge fees pricing method accurate analysis cost recovery rate