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지역자원시설세에 관한 연구 -구 공동시설세를 중심으로-

A Study on the Regional Resources Facilities Tax

  • Kim, Jin-Dong (Department of Fire Service Administration, Howon University) ;
  • Cha, Jong-Ho (Department of Fire Service Administration, Howon University)
  • 투고 : 2013.05.10
  • 심사 : 2013.07.11
  • 발행 : 2013.07.31

초록

주민의 안전한 생활을 보장할 수 있는 소방서비스를 충분히 제공하기 위하여 지방재정인 소방예산을 증가시킬 필요성이 있다. 그런데 소방예산을 증가시킬 수 있는 하나의 방법은 소방의 목적세인 지역자원시설세를 개편하는 것이다. 이 연구의 목적은 지역자원시설세와 소방예산, 소방사업비예산, 사회 경제적 요인, 소방수요 간의 관계를 살펴보는 것이다. 이를 위하여 본 연구는 과거의 연구와 이론적 분석을 통하여 5가지 가설들을 설정하였다. 이 가설을 검증하기 위한 통계적 방법은 회귀분석과 t검증이다. 가설의 검증 결과, 지역자원시설세는 소방예산과 소방사업비 예산에 유의적인 정의 관계를 보이고 있었으며, 사회 경제적인 요인도 지역자원시설세에 유의적인 정의 관계를 보였다. 또한 소방수요 변수 중에서 화재, 구조변수가 지역자원시설세에 유의적인 관계를 보이고, 구급, 잠재적 수요변수는 유의적이지 않았다.

Fire service budget must be increased continually to supply sufficient fire service for safety life of people. A way to increases fire service budget is to plan and improve regional resources facilities tax system. The purpose of this articles is to analyzes the relationship between regional resources facilities tax and fire service budget, fire service investment budget, socioeconomic factor, fire service demand. To do this, this study sets up five hypotheses based on the theoretical backgrounds and the past research. The statistical methods used for the verification of hypotheses are multiple regression analysis and t test. The analysis showed that regional resources facilities tax was positive significant variable for fire service investment budget and fire service budget and socioeconomic factor was a positive significant variable for regional resources facilities tax. And the analysis showed that fire and rescue variable of fire demand factor were positive significant for regional resources facilities tax.

키워드

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