지방자치단체 소방재원 확충방안에 관한 연구 : 담배에 대한 과세 필요성과 그 실행방안 모색을 중심으로

Abstract

This study aims to propose an alternative in expanding fire-fighting financial resources through reviewing the scheme which includes tobacco in public facilities tax-base. Because strengthening of the fire service power through the modernization of fire-fighting equipment, the rationalization of fire-management system and building up fire-personnel is required in order to perform fire-prevention･suppression and human-rescue. The fire service power expansion depends on whether to raise the necessary funds. As a result, the following tax scheme was proposed to construct. First, taxing power to tobacco is to be delegated to the upper local government but tax collecting duty is to be charged to the lower local government in the given conditions. Second, given the current cigarette excise tax system, both of lump-sum and unit tax approachs are desirable in public facilities tax system. However, it is required to take complementary measures for the lump-sum tax approach can cause the decrease of tax according to the reduction of tobacco sales. Third, the tax rates on tobacco are to be determined by considering the possible range of increase and a reasonable proportion in revenue budget. In addition, it may be a plausible alternative that the special tax payers take charge of tax collecting like the current cigarette excise tax system.