• Title/Summary/Keyword: 세금정책

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Triple Helix of University-Industry-Government Relations in Biotechnology Cluster: the Case of Singapore (바이오 클러스터에서의 트리플 힐릭스 관계 연구: 싱가포르 사례를 중심으로)

  • Nam, Jae-Geol
    • Journal of the Economic Geographical Society of Korea
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    • v.17 no.4
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    • pp.801-816
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    • 2014
  • This paper is a theoretically grounded empirical study aimed at shedding light on the Triple Helix of University-Industry-Government (U-I-G) relations in biotechnology cluster of Singapore. It questions the issue about the gap between theoretical consideration of the Triple Helix of U-I-G relations and the actual reality in biotechnology cluster, and the experience of Singapore was investigated. In terms of evolutionary perspective, biotechnology cluster in Singapore has gone through ongoing processes from a certain stage to other, and within the processes the Triple Helix nexus has been found. Analysis of the empirical study reveals significant findings: first, the government policies play a critical role in the operation of U-I-G relations rather than universities; second, therefore, the binding force of U-I-G relationships is based on the government policies being comprehensive including researchers immigration, student scholarship for local students, and tax and non-tax incentives for firms, rather than focusing on a targeted policy; third, the role of government starts from an initial stage, and it's role is ongoing processes by supporting infrastructure, human sources and continuous nourishment enabling the triple helix of U-I-G relations.

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Acquisition method of River use fee for River use management -The Case of Netherlands- (하천관리유지를 위한 하천수익금 확보 방안 -네덜란드 물 관리 기구 사례를 중심으로-)

  • Sung, Jung Eun;Lee, Young Kune;Ryu, Si Saeng
    • Proceedings of the Korea Water Resources Association Conference
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    • 2015.05a
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    • pp.268-268
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    • 2015
  • 하천법 제66조에서 지자체는 하천에서 생기는 수익금을 하천의 유지 보수에 관한 비용에 사용해야 한다고 규정하고 있고, 동법 시행령 제77조에서 하천 수익금은 하천의 유지 보수를 위해 우선적으로 사용해야 한다고 규정하고 있다. 하천 수익금은 법에서 규정한바와 같이 하천관리를 위해 사용되어야 하지만 건설교통부에서 제공한 2003년도 자료를 분석한 결과 하천과 관련된 용도로 사용된 하천수익금은 30%만 사용되고 있었다. 하천 수익금은 하천의 유지 보수에 우선순위로 사용해야 함에도 불구하고 현재 지자체의 하천 관리에 소요되는 비용을 구체적으로 파악하기 어려운 실정이다. 따라서 본 연구는 지역 내 물 관리 및 재정 관리를 구축하고 있는 네덜란드의 사례를 통하여 국내 하천 유지 보수를 위한 재정확보 도입 방안을 도출하였다. 네덜란드는 지역의 55%가 해수면 아래에 위치한 저지대 국가로 기후변화의 적응을 위해 각 지역별 물 기구는 물 관리를 위한 재정확보로서 독자적인 세금시스템을 구축해왔다. 본 연구는 먼저 네덜란드의 하천관리 측면의 물 기구의 정책방향, 중점추진과제 등의 여건을 살펴봄으로써 네덜란드의 물 관리 방향을 조사하였다. 이를 통해 (1)물 관리 업무에 쓰인 네덜란드 정부 지출 내용 (2)네덜란드 물 관리 기구 법제분석 (3)네덜란드 물 관리 주관 기관 및 재정 조달 방식을 구분할 수 있었다. 또한 국내 하천 수익금 징수 체계와 네덜란드 징수체계를 비교 분석하였다. 비교분석 결과 우리나라와 달리 네덜란드 물기구의 시스템은 중앙정부와 별도로 독립적인 세금시스템을 갖춰 독자적인 하천관리유지가 가능하였다. 이는 지역별 물 기구가 세금을 토대로 물 관리를 위한 금융기관을 설립함으로써 물 관리 재정문제를 해결하고 있기 때문이다. 이는 물 관리를 위한 재원 확보를 위해 네덜란드가 지자체 중심의 물관리가 정착되는 모범적인 사례를 보여주고 있다는 점을 파악할 수 있다. 본 연구를 통하여 네덜란드의 사례를 통해 국내의 재정확보 방안을 위한 방향성을 도출하였다. 네덜란드의 사례는 물 관리의 확보를 위해 자체 금융기관을 설립하여 재원조달을 성공했다는 점에서 국내 하천의 관리 유지 재원조달에 관한 새로운 관점을 시사한다. 국내 하천의 관리유지 재원조달에 대한 논의가 지속되고 있으므로 네덜란드 사례는 향후 우리나라의 하천 관리유지를 위한 재원조달의 제도적 기반을 구축하기 위한 기초 조사로 활용되어 질 것으로 기대한다.

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Research to Establish Bottom-up Early Childhood Educational/Child Care Policy Plan for Preventing Low Birth Rate (저출생 현상 대책을 위한 상향식 유아교육·보육정책 방안 수립 연구)

  • Kim, Byung-Man
    • Journal of Convergence for Information Technology
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    • v.10 no.3
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    • pp.92-103
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    • 2020
  • This study agrees with the seriousness of the low birth phenomenon in our country and discusses the analysis of the causes of low birth and the establishment of the policy measures for early childhood education and child care in relation to the low birth phenomenon. In particular, the purpose of the policy is to establish a policy plan for up-to-down early childhood education and child care that can be reflected in the policy by members related to early childhood education, breaking away from the existing one for top-down child education and child care. To this end, the research was conducted using Delphi technique and 20 experts in the field of early childhood education and child care were organized into expert panels. In this study, seven policies were proposed for opportunity compliance, eleven policies for service compliance, eight policies for compliance with goods/gift certificates/tax reduction, seven policies for compliance with cash benefits, and five policies for compliance with power. We hope that the bottom-up education and childcare policy measures proposed in this study will provide specific implications and suggestions for resolving the low birth rate.

A comparative study of farmland management corporations in Korea and Germany (한국과 독일의 농지관리기구에 관한 비교 연구)

  • Jo, WonJong;Forstner, Bernhard
    • Journal of Korean Society of Rural Planning
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    • v.22 no.3
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    • pp.1-9
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    • 2016
  • 본 연구는 한국과 독일의 연구협약에 따라 진행된 공동연구 프로젝트 일환이며 과업은 (1) 한국과 독일 농지관리기구의 조직과 기능을 비교하고 (2) 그 차이점과 함의를 분석하여 (3) 한국 농지관리시스템의 기능적 발전방안을 모색하는 것이다. 한국은 유럽의 농업 선진국에 비해 농업구조가 취약해 미래전망이 밝지 못한데 이는 한국이 경자유전에 근거한 농지거래의 제한과 투기로 인한 농지가격의 상승, 이에 편승한 부재지주의 비합리적 농지이용, 복잡한 농지관련 세금과 농업지원체계 등이 비효율성을 야기하고 있기 때문이다. 독일 농지시장은 규제와 투기가 적어 시장기능이 잘 작동되며 유연한 조직인 농지관리기구가 선매권과 합리적인 농지거래 개입 등을 통해 시장기능이 원활히 작동하는데 중요한 역할을 수행하고 있다. 비록, 한국과 독일이 여러 환경적 차이가 있어 독일 경험이 정책 조언으로 바로 연결되기는 쉽지 않지만 경직된 경자유전에 대한 변화가 필요하며 2030세대 농업인 지원정책 등은 보다 미래 경잭력을 담보할 적절한 조치로 판단되어졌다.

A Study on the Perception and Attitude of Koreans toward the Welfare Rights (한국인의 "복지권"에 대한 인식과 태도 연구)

  • Kim, Mee-Hye;Jung, Jin-Kyoung
    • Korean Journal of Social Welfare
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    • v.50
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    • pp.33-59
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    • 2002
  • This study aims to provide policy suggestions by examining the perception and attitude of Koreans toward the welfare rights. The study was done through a telephone survey conducted by an opinion research institute on 2,050 respondents in 16 cities and provinces. The results are as follows. First, a majority of Koreans responded that the primary responsibility for welfare rests with the government and perceived their welfare receipt rights in a positive way. Respondents also showed an assertive attitude toward exercising their rights by stating that they intend to file a demurrer or participate in civic activities. Second, in terms of duty performance, most respondents showed different positions concerning tax hike and insurance rate increase, although they showed a stronger opposition to an increase in insurance fee. In addition, 90% of the respondents were in favor of building welfare institutions in the residential area and an overwhelming proportion of the respondents indicated that they would take an active part in welfare development by regularly paying taxes and volunteering. Third, the respondents gave a very negative rating to Koreas welfare system and its overall level. That is, people thought that the level of Koreas welfare system is on a par with that in developing or underdeveloped countries, and that the welfare system benefits no one or only the rich. People generally felt that there was not one proper welfare institution. In conclusion, the study found that Koreans have keen awareness of their welfare rights and proactive attitude toward welfare development, whereas negative viewpoint toward tax and insurance fee increases. This may stem from peoples distrust of government welfare policies and the existing welfare system. This study suggests that welfare policy is an important factor in determining peoples political attitude. Therefore, government authorities must recognize people not as passive receivers of welfare benefit but as active policy partners, and establish policies that reflect peoples high welfare rights perception and willingness to take part in welfare development.

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An Analysis of Income Tax Incentives on Green Consumption (환경친화적 소비에 대한 소득세 지원의 도입방안)

  • Kim, Seung-Rae;Kim, Sung Tai;Lim, Byung In
    • Journal of Environmental Policy
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    • v.13 no.3
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    • pp.75-107
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    • 2014
  • For the purpose of carbon mitigation, Korea needs to introduce stronger market-based economic incentives to promote environmentally-friendly behaviors of consumers. In particular, the government could consider introducing tax benefits on income taxation for green consumption, as well as public education and campaign, to stimulate environmentally-friendly consumption behaviors. In this respect, using an analysis of Input-Output and Household Income and Expenditure Survey in Korea, this paper designs four major scenarios related to income tax benefits for green consumption, and then explores the economy-wide effects of those proposed policies.

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A Study on Problems and Improvement of Government's Real Estate Policy (정부의 부동산 정책 문제점과 개선방안)

  • Kim, Taek
    • The Journal of the Convergence on Culture Technology
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    • v.7 no.1
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    • pp.256-263
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    • 2021
  • This paper studies the problems and improvements of government real estate policies. Moon Jae-in government shifted toward regulation and pledge to curb the tax imposed by speculators. It strengthened regulations on reconstruction and bank loans rather than supply, and raised capital gains taxes. As the government implemented measures, emphasizing political logic rather than the economy, the market is unstable and the economy is in a recession. Land has increased the vicious cycle of problems due to population growth, industrialization, urbanization, and wealth growth. Mis-established land policies not only accelerate land prices, but also accelerate the use of disordered land and lead to disruptions in the trading order. In addition, real estate is so difficult to recover from the land problem that it is difficult to contain water that has been spilled once. This is called the irreversible nature of land. Once the land price rises, it is difficult to regain control and reckless development leads to the destruction of the ecosystem, making it difficult to return. This is why such a complex real estate issue should not be implemented as if it were a punishment in a short period of time with government policies. This paper aims to examine the problems of real estate policies and to examine ways to improve them.

The Impact of Aging on Regional Differentiation and the Role of Tax (고령화가 지역 간 분화에 미치는 영향과 조세의 역할)

  • Kim, Seung Jae;Kim, Ho Yeon
    • Journal of the Korean Regional Science Association
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    • v.34 no.3
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    • pp.43-54
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    • 2018
  • This paper analyzes the effects of population aging on regional differentiation from the New Economic Geography perspective. The addition of old-age population variable affects the price index, income, nominal wage, and real wage derived in the short-run equilibrium. Using the new model, we can better explain industrial agglomeration patterns corresponding to the new long-run equilibrium. As the real wage criterion does not properly take the old-age group into account, we employ the indirect utility function as an additional condition for equilibrium. We further consider tax as a policy tool for achieving a better long-run equilibrium. This would enable the government to direct the economy toward a particular equilibrium desired in the face of population aging.

A Study on the Factors Affecting e-Government Users' Satisfaction - The Case of Online Tax Filing and Payment Services (전자정부 서비스 사용자 만족도 영향요인에 관한 연구 - 세금관련 서비스 이용자 사례를 중심으로)

  • Kim, Jae-Hyoun;Cheong, Heung-Gyo;Kim, Tae-Ung
    • Journal of Internet Computing and Services
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    • v.12 no.6
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    • pp.105-116
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    • 2011
  • This paper identifies the determinants of adoption of e-government services. The on-line tax filing and payment system, called Hometax, is a well-known e-government service for taxpayers. Using a theoretical model based on Technology acceptance model, this case study examines the causal relationships among the variables of the adoption behavior for on-line tax filing and payment system. Major research variables include satisfaction, perceived usefulness, perceived ease of use, words of mouth, subjective norms, trust, interaction and facilitating conditions. Results from 279 survey responses indicate that the usefulness and ease of use affect the user satisfaction, which, in turn, with the word of mouth influences intentions to use an e-government service. Subjective norms and trust has been found to affect the usefulness, and interaction as well as facilitating conditions have also some impact on the ease of use. As a conclusion, the academic and practical implications of these findings are discussed.

Comparison of YouTube Comments on Multicultural Citizens of Korea and Japan over COVID-19 Emergency Relief Funds (코로나19 긴급재난지원금을 둘러싼 한국과 일본의 다문화 국민에 대한 유튜브 댓글 비교)

  • Kown, Saerin
    • The Journal of the Korea Contents Association
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    • v.21 no.11
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    • pp.112-120
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    • 2021
  • Korea and Japan share the same view of a single nation state, but there was a difference in the government's COVID-19 emergency relief fund for foreigners. To this end, I analyzed the comments of Korean and Japanese users in YouTube videos related to COVID-19 disaster support funds for foreigners. As a result of the study, As a result, there are many opinions that Korea and Japan are generally sensitive to foreigners' tax payments, and that immigrants can receive national benefits and support like indigenous people if they fulfill their obligations. Next, it can be seen that Korea and Japan recognize each other in common. The difference is that Japan is sensitive to the same nationality, whereas Korea is more focused on tax and money than nationality.