公共手數料制度 合理化의 模索

• 영문명: A Proposal for Improving Public Service Fee Structure in Korea
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 李載璂(Lee Jae-Ki)
• 간행물 정보: 『재정논집』재정논집 제5권, 327~356쪽, 전체 30쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1991.03.31

영문 초록

Fees have received much less detailed scholarly examination or critical evaluation than taxes. And even when some attention is paid to fee structure, it is usually for revenue reasons, rather than because “the most important advantage to be derived from fees and service chagres lies in their potential as a means of subjecting programmed operations to the discipline of a market test” This paper aims at a search for rationalization of the existing public fee system in Korea. Improvement of the fee structure is major target. In addition, this study discusses (1) the role of broadly-defined fee revenue in local finance and (2) the potential scope for new fees-police services and fire protection, etc. Vandermuelen’s principles or standards for setting fees is once again rcommended in this paper. And more detailed suggestions that might prove applicable to some public services (general public administration, public recreation, public parking lot and public roads) are developed and listed.

목차

Ⅰ. 머리말

Ⅱ. 手數料의 本質

Ⅲ. 廣義의 手數料收入과 地方財政

Ⅳ. 公共手數料制度의 合理化

Ⅴ. 公共手數料賦課의 擴大가 가능한 分野

Ⅵ. 맺는말

參考文獻