개별소비세 일몰제가 회원제골프장의 내장객변화에 미치는 영향

Abstract

This study attempted to analyze the monthly trends of golf course visitors per hole between two groups of the members-only golf courses in the metropolitan area of Incheon and Kyonggi province and of the non-metropolitan area of Kangwon and Chungcheong provinces before the application of reduction and exemption of the individual income taxes(21 months between Jan, 2007 and Sept, 2008) and during its period(27 months between Oct, 2008 and Dec, 2010) due to changes in the tax policy of government in the operation of the members-only golf course. For this purpose, this study employed the analysis instrument such as PASW Statistics(Version 18). As a result, the following findings were obtained: An attempt was made to analyze the hypothesis that the “reduction and exemption of the individual consumption taxes would reduce visitors to the golf courses in the metropolitan area and increase those in the non-metropolitan area such as Kangwon and Chungcheong areas.” Statistical analysis showed that the hypothesis was significant. That is, it was found that there was no difference in the result of T-test of the matched sample using data on the number of visitors to the members-only golf courses in the central area(Kyonggi, Incheon, Kangwon and Chungcheong areas) before the enforcement of reduction and exemption of the individual consumption tax and during its period. The average number of the golf course visitors was reduced. And it was found that there was a difference in the mean between two groups of the members-only golf courses in the non-metropolitan central area(Kangwon and Chungcheong areas). The average number of the visitors increased. But an attempt was made to compare the trend of increase and decrease of the number of visitors per hole and that of increase of the number of simple golf course visitors. As a result, it was found that the number of visitors per hole reduced though the mean of the number of visitors was greatly increased. It is thought that it is more significant to use data on the number of simple golf course visitors in order to judge the effectiveness of the sunset law of the individual consumption tax. To investigate changes in the number of visitors per hole, it is thought that it is necessary to assume the rate of increase in holes for analysis.