장외발매소 관련 레저세의 배분방안에 관한 연구

Abstract

The leisure tax is a local tax of the metropolitan government. So, the fundamental government is responsible for the external diseconomy. But, the tax income is imputed to the metropolitan government. It’s an illogical allocation structure. On the assumption that the effects are similar in the distribution between the main site of racecourse and off-track betting site, the ratio of the fractions is set at the same or lower. This study presents problems and improvements in the allocation structure of the leisure tax in off-track betting. The collection of leisure tax is performed by fundamental government and they receive 3% of the total amount as the collection grants. 27%(47%) of the collected leisure tax will be financed by the adjustment grants and it is distributed according to standards such as population, collection performance, and financial assessment. The leisure taxes from the off-track betting are divided by 50% between the metropolitan government where the main site of racecourse is located and where the off-track betting site is located. This allocation structure of the leisure tax is causing fiscal disruption in fundamental government, obstacles to install and operate the branch office(off-track betting), violates the basic principle of local taxation. To solve these problems, the allocation ratio should be adjusted. Specifically, the leisure taxes from the off-track betting are divided by 80% to the metropolitan government where the off-track betting site is located. And the metropolitan government should be distributed to the fundamental government up to 50% of the amount distributed. In the long term, from the perspective of benefit principle, the leisure taxes from the off-track betting should be changed to belong to the fundamental government.