체육진흥투표권에 대한 레저세 도입을 둘러싼 사회적 갈등의 법정책적 해결방안

Abstract

This study is aimed to find a resolution from legal and political aspects to reconcile social conflict caused by legislative attempts to impose leisure tax on the sports toto. To enhance financial stability of local government, the bill which was purposed to introduce leisure tax on sports toto has been submitted three times since 2010. That taxation could cause reduction of sports budget nationally, disagreement and conflict is bound to occur on that issue. The legal and political approach is needed to reconcile these social conflicts. And measure to resolve these social problems also is based on legislation. I proposed some measures as resolution to solve social problems. First, the introduction of leisure tax on sports toto is needed in aspects of tax equity and internalization of external costs. But it should be introduced not radically but gradually. Total amount of sports budget should be maintained for some years. Next, to accrete the sum total of sports toto incomes, prohibiting unlawful sports gambling and taking up excessive demand on unlawful sports gambling to lawful sports toto can be a resolution. Although justification and necessity of taxation is recognized, arbitrary attempts without mutual and social content is hard to succeed and inevitably will lead to social conflicts and costs. In particular, there should be consideration on sports fund, which plays significant role for public welfare. And also those who are in the sporting circles are needed to take a proactive stance to deliberate on the leisure tax legislation. To solve such a social problem, a combinational system of legislation is needed. That can be called as juridification of sports. To find the measure of reconcile social conflicts by legal measure is a mission of law and jurists.