소방재정의 문제점과 소방공동시설세 확충방안에 관한 연구

Abstract

The purpose of this paper is to examine the financial structure for fire public services and to suggest the alternatives to expand revenue sources for the services in Korea. According to the analysis, we can say that the biggest problem of the financial structure is the financial deficit of the public facilities tax(PFT), a earmarked local tax for fire services. By the result of the deficit of PFT revenue, the financial pressure of local governments has been increasing and the fire services could not been improved comparing with the increasing demands for the services. The deficit of PFT revenue for fire expenditures has been caused by the fact that the confined tax objects and the unreasonable tax-rates system have been fixed for about 40 years despite rapid changes of the fire service circumstances. Therefore, this paper suggests the extending tax objects and adjusting tax rates of PFT as the alternatives based on the benefit-principle to expand revenue of PFT to improve the fire financial structure.