• Title/Summary/Keyword: Tax Revenues

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A Study on the development of the road to local economy (도로성장과 지역경제에 관한 고찰)

  • Lee Yong-Su;Shin Ho-Nam
    • Korean Journal of Construction Engineering and Management
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    • v.5 no.3 s.19
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    • pp.114-119
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    • 2004
  • A road is an infrastructure that helps boost up growth of local economy, connections among local communities and living conditions. For South Korea the increase in infrastructures like roads now concentrates on specific regions, which causes regional imbalance. also, some areas are faced with the overall weakness of local economy such as decrease in local tax revenues, slowdown in industrial and economic growth of regions, and the low independence of local finances because lack of roads, a basis of local economic growth, make big and smaller business reluctant to invest in localities. In addition, even though the power-centralized age turns to a decentralized age, the preference of development policies by the existing economic size rather than those of nationwide balanced development gets the economic gap of localities deeply-rooted; moreover, disparity of local wealth has a tendency to even differentiate the overall quality of living. The paper intends to analyze relations between road development and local economy focused on road construction, one of requisites to balance national development and accelerate local economy.

A Study on Establishment of the Dedicated Management Department to Improve the Operational Performance of Public Properties - Focused on Gyeonggido Province (공유재산 운영성과 증진을 위한 관리전담부서 설립에 대한 연구 - 경기도를 중심으로 -)

  • Jeon, Young-Gil;Lee, Moo-Young
    • Journal of Digital Convergence
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    • v.18 no.1
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    • pp.11-21
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    • 2020
  • This paper analyzed the statistical status of public properties, management organization, operational performance focused on Gyeonggido. And This paper tried to get some implications through comparative analysis of public property management system of Gyeonggido and other local governments including Seoul, Incheon. The survey was also conducted on the whole practitioners of public property management in Gyeonggido. As a result of analysis, although Gyeonggido has an urgent need to raise funds because financial independence is insurfficient, non-tax revenues from it's own public properties are insignificant compared to holdings. The major reason would be pointed out that the dedicated management department on public property is not composed and lack of workforce. The survey results conformed that establishment of the dedicated department to public property management is urgent by reorganization of management structure for the higher operational performance.

A Study on Strengthening of Health Care Protection and Sustainability Plan (건강보험 보장성 강화 및 지속가능성 제고 방안 연구)

  • Jung, Yong-Ju
    • The Journal of the Korea Contents Association
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    • v.21 no.4
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    • pp.96-110
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    • 2021
  • Korea is faced with the challenge of adapting to the world's fastest - growing low birthrate, aging society, and low growth with low interest rate era. With low fertility and aging population, the factors of financial income of health insurance are decreasing, and the increase of public interest in health, high cost medical technology and the development of medicine are leading to increase expenditure of health insurance. In this study, I will examine the strengthen protection of health insurance, financial stabilization, and fairness of medical care. First, the present status and limitations of health insurance were identified through domestic policy report, domestic and foreign literature, and precedent research. Second, the foreign health insurance policy measures to stabilize the finances were examined separately. Based on this study, in order to maintain sustainable health insurance through reinforcement and financial stabilization of health insurance, the current financial income structure of health insurance must be renovated. It will be necessary to expand government subsidies and discover new tax revenues. In addition, a policy to save finances by reorganizing the medical bill payment system and medical delivery system will also be needed.

Effect of Direct and Indirect Subsidies on Profitability in General Hospitals (종합병원의 직·간접보조금이 수익성에 미치는 영향)

  • Park, Ki-Hyeok;Ha, Au-Hyun
    • Journal of Convergence for Information Technology
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    • v.10 no.9
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    • pp.206-214
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    • 2020
  • This study analyzed the impact of direct and indirect subsidies on profitability in general hospitals in Korea. The data were collected from medical institution accounting information disclosure system of 270 general hospitals from 2016 to 2018. The analysis index used the ratio of net profit to business revenue for profitability, and Subsidies index the ratio of subsidies to business revenue(state subsidies for facility investment purposes, Fund related to essential business, research revenue and contribution revenue). According to the study, the ratio of state subsidies, which are direct subsidies, was very high at 57.30 percent for public institution hospitals. ratio of Fund related to essential business, which is a tax reduction effect with indirect subsidies, had the highest at 6.69 percent for Private University Hospitals. which are Indirect subsidies for deficit or operational assistance, research revenue ratio had the highest 2.8 percent for National University Hospitals, contribution revenue ratio had the highest 36.4 percent for public institutions. As a result of looking at the impact of subsidies on profitability, Nation University Hospitals had the lower the ratio of Fund related to essential business and the ratio of research revenue, the higher the net profit ratio of Business revenue. Medical Corporation Hospitals and Foundation Hospitals had the higher the ratio of Fund related to essential business to business revenues, the higher the net profit ratio of business revenue. These results mean that profitability may fluctuate depending on the utilization of funds related to essential business.

Third-Party Financing Contracts Between Energy Users and Energy Saving Companies (비대칭정보하에서의 최적계약 도출 -에너지절약시장)

  • Kang, Kwang-Kyu
    • Journal of Environmental Policy
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    • v.8 no.4
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    • pp.75-94
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    • 2009
  • The process of obtaining third-party financing contacts was analyzed via a two-stage game model: a "signaling game" for the first stage,and a "principal-agent model" for the second stage. The two-stage game was solved by a process of backward induction. In the second stage game, the optimal effort level of the energy saving company (ESCO), the optimal compensation scheme of the energy user, and the optimal payoffs for both parties were derived for each subgame. The optimal solutions forthe different subgames were then compared with each other. Our main finding was that if there is some restriction on ESCO's revenue (e.g. a progressive sales tax) that causes ESCO's revenue toincrease at a decreasing rate, then the optimal sharing ratio is uniquely determined at a level of strictly less than one under a linear compensation scheme, i.e. a unique balance exists. Subgames have a unique equilibrium arrived at separately for each situation,. Within this equilibrium, energy users accept energy audit proposals from H-type ESCOs with high levels of technology, but reject proposals from L-type ESCOs with low levels of technology. While L-type ESCOs cannot attain profits in the third-party financing market, H-type ESCOS can pocket the price differential between L-type and H-type audit fees. Accordingly, revenues in an H-type ESCO equilibrium increase not only in line with the technology of the ESCO inquestion, but also faster than in an L-type equilibrium due to more advanced technology. At the same time, energy users receive some positive payoff by allowing ESCOs to perform third-party financing tasks within their existing energy system without incurring any extra costs.

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The Direction of Reformation on the Edibility of Dogmeat in Korea (한국의 개고기 식용 정책의 개선방향)

  • 안용근
    • The Korean Journal of Food And Nutrition
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    • v.16 no.1
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    • pp.72-83
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    • 2003
  • Korea has its long history and tradition of eating dogmeat as food, but dogmeat was excluded from the animal procession law because of the criticism from foreigners, so it is being distributed without inspection of government. Government rejects people's demand for the legalization of edibility of dogmeat due to the protest from a few animal right activist groups, but 80% of nationals favor edibility of dogmeat, and urge the legalization of dogmeat, while 20 lawmakers in legislature submitted the bill to legalize the edibility of dogmeat, and judicature ruled dogmeat is edible meat. Westerners' criticism on dogmeat is, in part, from real protection of animal, but rather their intention seems to be from the racism of colors, the purpose to increase the export amount of beef, to divert the attention of utilizing the abandoned pet dog as animal feed, and to raise a fund for the animal right activist groups. Government distorts the public opinion of edibility of dogmeat, making use of the related animal protection group, and the ministry of Agriculture and Forestry controlling over the animal protection law sides for the concerned groups opposing to the edibility of dogmeat, not for farmers. Furthermore, government has no intention of solving the problem of edibility of dogmeat and can't even propose the solution without presenting any adequate measure, worsening the situation. As a result, the issue of edibility of dogmeat is on the dead angle of sanitation, and wastes of dog slaughtering are polluting the environment. To solve this problem, it is necessary to legalize the edibility of dogmeat in order to distribute it sanitarily, to protect the environment, to increase tax revenues, and to secure the national pride. In addition, the Ministry of Agriculture and Forestry should transfer the jurisdiction over the animal protection law to the Ministry of Environment, and government should execute a reliable policy on the bases of objective and accurate investigation and statistics. Also, it is needed not only to set up the exclusive public bureau to make the edibility of dogmeat known worldwide and research institute, but also to launch the non government organization under the auspices of government. Then dogmeat can become the world renowned food as that of representing Korea.

A Study on Hyangcheong and Jakcheong's Official Duties and Personnel Practices of Anbyeon of Hamgyeong Province in the 19th century - Focusing on an article of 'a list of Hyangcheong and Jakcheong's officials' - (19세기(世紀) 함경도(咸鏡道) 안변(安邊)의 향청(鄕廳)·작청(作廳) 직임(職任)과 인사관행(人事慣行) - '향청·작청 직임 명단' 문서를 중심으로 -)

  • Park, Kyoung ha
    • Journal of Korean Historical Folklife
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    • no.44
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    • pp.145-176
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    • 2014
  • This study analyzed official duties and personnel practices of Hyangcheong(鄕廳), administrative organization in which sajok(士族) participate this office, and Jakcheong(作廳), hyangree(鄕吏)'s office, of Anbyeon of Hamgyeong Province in the 19th century. Although there have beeen somewhat of case study of Gyeongsang, Honam, etc., study on Hamgyeong Province has been almost nonexistent because of the limitation of materials. Hence, this paper specifically examined Hyangcheong and Jakcheong's official duties and personnel practices through an article of 'a list of Hyangcheong and Jakcheong's officials' of Anbyeon, newly found, which is in the possession of this writer. Especially, this study virtually traced individual ststus and family by analyzing Hyangcheong and Jakcheong's 40-official duties and a list of 330-ofiicial duties for sixs years. And then by comparing it against Jokbo(族譜), I have grasped 19-Famlily of them. Executives of Hyangcheong could be grasped as they were status of Yangban(兩班), but members of Jakcheong were hardly identified because they were status of hyangree, thus most of them were not enscrolled in Jokbo. Hyangcheong and Jakcheong's official duties could be found by compare it with other area in Ehubgi(邑誌) Hamgyeong Province. the features of officiak duties are as in the following. On general administrative organization, Sajok's Hayngcheong, Jakcheong as general administrative organization and Jangcheong(將廳) as police work existed. As Pyeongando and Hamgyeongdo were border areas, Jangcheong was independent and led other institutions. However, in Anbyeon, Hojang(戶長) of Hayngcheong and Jakcheong divided dudies and commanded. Hojang'role was higher than any other areas, Because Hojang is in charge of Jangcheong's functions. Jakcheong was centrally operated by Hojang, Eebang(吏房), and Hyeongbang(刑房), so-called 'Samgonghyeong(三公兄)', Whereas Anbyeon was operated by Hojang, Eebang, Chunchong(千摠). In the general areas, While Juasu(座首) Byeolgam(別監), Executive of Hyangcheong, manages each warehouse(倉) where the nation's tax revenues are kept, In Anbyeon besides Joasu, Hyangso(鄕所). The principle of Hyangcheong and Jakcheong's personnel practices was one-period, but there were many consecutive terms, every other year terms, or tranference into other area. Police work was assumed by specific persons because it was relatively specialized job, However in case of Ghamsaek(監色) of each warehouse(倉), Hyangso(鄕所) of Hyangcheong or Hojang of Jakcheong had held plural offices, and was solely responsible it. On the overall features of its operation, Hyangcheong held plural offices, but rotation was made only within Hyangcheong. On the other hand, in the case of Jakcheong, Hojang, Eebang, and even Buriebang circulated their positions, but the other Hyangree rotated each Saek(色) and Guamguan of each warehouse(倉). This writer confirmed that unlike Gyeongsang and Hamgyeong, Hyangcheoung or duties of Hyangree were not handed from generation to generation by several families and, many families shared their work by circulating positions.