소방재원확충을 위한 지방세제 개선방안

Abstract

>In the fire and disaster prevention administration of which is not developed in comparison with any other administrative system, the systematic improvement is necessary. Especially, in the high industrial process, the change of the fire and disaster prevention administrative environment(architecture, electricity, oil, gas, chemicals and atomic power and some other fire service matters) has been come on.Government established the national emergency agency to develop systematic theory and practice for fire and disaster prevention in the 21st digital century. For system's more development, national disaster management system is being progressed for unification. The purposes of this study are to expand financial resource of fire service for fire administration's development. The summary of this study is as follows ; ① Financial resources of fire service is raised by the central government (15.5%), local government(53.3%), tax of public facilities(31.2%) ② Local government must select essential tax items suited for local circumstance. ③ Tax exemption and reduction of local tax should be abolished.④ A taxation article of public facilities's tax should be extended.The above results, however, are contingent upon the theory described in this research. A sustained research and development effort will be necessary if substantial and meaningful progress is to be made in fire and disaster prevention administration.