원인자부담원칙 구현을 위한 장외발매소분 레저세 배분제도 개편대안 연구

Abstract

Off-track betting such as horse racing, bicycle racing, and racing are incurring social costs which subject to leisure tax. Accordingly, 50% of the off-track betting leisure tax is distributed to the metropolitan government on off-track betting office. In particular, although the social cost of each off-track betting office can vary greatly, there is no institutional framework to internalize the social cost of each off-track betting office. Focusing on this, this study aims to find a rational off-track betting leisure tax allocation method for the implementation of the polluter pay principle . In order to find an alternative, first of all, the taxation principle of leisure tax, the leisure tax system, and the status of leisure tax imposition and collection. In addition, through the review of previous studies, the alternatives suggested by each study were categorized into the leisure tax Si･Gun･Gu tax conversion, the increase in the ratio of leisure tax for off-track betting sales, special case for adjustment grants, and reflection of the standard fiscal needs for local allocation tax. The alternatives were analyzed based on criteria such as theoretical conformity, ease and consistency of institutional reform, and political acceptance. In summarizing the results of the analysis, alternatives have their own advantages, but they also have limitations. The transition of leisure tax to Si･Gun･Gu is unlikely to be politically acceptable and the increase in the share of leisure tax does not secure theoretical conformity and political acceptability. The special cases for adjustment grants have low theoretical conformity and undermine the consistency of the autonomous district adjustment grant system. The reflection of the standard fiscal needs for local allocation has low theoretical conformity and political acceptance. As a way to overcome these limitations, it was proposed to introduce an adjusted tax rate system that allows the leisure tax rate for off-track bettingr sales to be determined differently for each off-track betting office, and to reorganize the collection grant system so that the funds obtained through this could be distributed to the municipality where the off-track betting offices are located.