지방재정확충을 위한 관광세 도입에 관한 연구 = A Study on the Introduction of Tax on Toursim

다국어 초록 (Multilingual Abstract)

This study aims at seeking a way to establish a new tax system which will expand and sufficiate local fiances to solve the current problems the local autonomous government are now facing, as it has come to the rehabilitation of local autonomy in 30 years. And it also needs to create a new local financial demand.
Nevertherless it can not be denied that a basis for independent local finances has never been established enough to catch up with its administrative demand.
I searched for a solution to recover from the weakness of its financial status. and suggest that it turn a tax on tourism into the local tax from making best use of its gifted natural resources.
I also found out if it is adopted as a source of the new tax, it might help solve the regional problem led by the financial difference.

목차 (Table of Contents)

• Ⅰ. 서론
• 1. 연구목적
• 2. 연구의 범위 및 방법
• Ⅱ. 관광세에 관한 이론적 고찰
• 1. 지방세의 의의
• 2. 관광세의 의의
• 3. 관광세의 필요성
• 4. 선행연구
• Ⅲ. 지방재정의 현황 및 문제점
• Ⅳ. 지방재정 확충을 위한 관광세의 신설 방안
• 1. 지방재정 확충의 일반론
• 2. 관광세 신설의 법적근거
• 3. 관광세의 과세방법
• 4. 관광세의 과세요건
• Ⅴ. 결론
• 참고문헌
• ABSTRACT