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지방교부세 지역균형수요의 위상 정립과 특성 분석Reconsidering Regional Balance Demand in Local Share Tax
- Other Titles
- Reconsidering Regional Balance Demand in Local Share Tax
- Authors
- 주만수
- Issue Date
- Dec-2005
- Publisher
- 한국지방재정학회
- Keywords
- Local shared tax; Standard demand; Regional balance demand; Compensation coefficient; Local shared tax; Standard demand; Regional balance demand; Compensation coefficient
- Citation
- 한국지방재정논집, v.10, no.2, pp 85 - 104
- Pages
- 20
- Indexed
- KCICANDI
- Journal Title
- 한국지방재정논집
- Volume
- 10
- Number
- 2
- Start Page
- 85
- End Page
- 104
- ISSN
- 1598-4788
- Abstract
- The standard demand of local shared tax has been perceived as a very complicated concept, described as a multiplication of an amount of measured unit, a unit cost, and a compensation coefficient, where the cost and the coefficient are derived from estimates of a standard administrative demand and/or a regional balance demand. This paper reorganizes the demand and derives its simple form. The standard demand is simplified as the standard administrative demand or a sum of a standard administrative demand and a regional balance demand. It will motivate further studies about the regional balance demand. Furthermore, the paper explores the role and the characteristics of the regional balance demand, using data in the year 2003.
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