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Impact of Economic Conditions on Local Economy and Local Tax Revenue
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경제상황이 지역경제와 지방세수입에 미치는 영향

논문 기본 정보

Type
Academic journal
Author
moon jin joo (부산외국어대학교)
Journal
경남대학교 산업경영연구소 지역산업연구 지역산업연구 제44권 제3호 KCI Accredited Journals
Published
2021.8
Pages
99 - 119 (21page)
DOI
http://doi.org/10.33932/rir.44.3.5

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Impact of Economic Conditions on Local Economy and Local Tax Revenue
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Income, consumption, and property status within the region, which are the result of regional economic activities, become taxable by the state or local government and affect national or local tax revenue. However, these regional economic activities will be affected by economic conditions, which in turn will affect local tax revenues. Therefore, this study analyzed how local tax revenues according to economic conditions are affected by regional characteristics. For analysis, local tax revenues and regional economic indicators (gross regional product, regional gross income, personal income, private consumption, land assets) data from 2013 to 2019 of 17 cities and provinces were collected from the Local Financial Yearbook and the National Statistical Portal (KOSIS) of the National Statistical Office. Data were used. As a result of the analysis, when the economic situation is booming, there is a statistically significant positive (+) effect on the gross regional product, private consumption, land assets, unemployment rate, and employment rate. It was found that only the employment rate had a statistically significant positive (+) effect. These results indicate that there is a difference in the influence of the local economy on local tax revenue depending on the economic situation. If the economic situation is booming, production, consumption, and assets can all play a positive role in local tax revenue. In the case of a recession, only consumption and assets can play a positive role in local tax revenue, so it is necessary to prepare policies for securing tax revenue by local governments reflecting this.
#경제상황 #지역경제 #지역경제지표 #지방세 #Economic Condition #Regional Economy #Regional Economic Indicators #Local Tax

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김기환 / 2020 / 경제환경의 변화가 경남지역 제조업에 미치는 영향 / 지역산업연구 43(2):207~230 dbpia 김성순 / 2013 / 지방 재정과 지역 경제성장과의 관계 분석 / 재정학연구 6(1):27~56 google schola 박병희 / 2002 / 지역경제력과 지방세수입 간의 관계에 관한 연구 / 재정논집 16(2):119~137 google schola 서혜성 / 2017 / 지역발전정책과 주요 대도시 총요소생산성 비교 분석 / 지역산업연구 40(3):25~45 dbpia 원구환 / 2009 / 지방재정정책과 경기변동 대응분석 : 재정팽창지수(Fiscal Impulse Indicator)를 중심으로 / 지방정부연구 13(1):115~132 dbpia

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