폐광카지노세가 강원도 재정에 미치는 영향분석

Abstract

The purpose of this paper is to explore the analysis of abandoned mine tax effecting the finance of Gangwon-do. Specifically, this paper examines take a look at the economic and financial changes in the 4 cities and 'guns' of the abandoned mine areas before and after the establishment of casinos, seek a plan to impose the most appropriate local tax and analyze the impact of casino taxies on the finance of Gangwon-do.The Abandoned Mine Area Development Fund the Tourism Promotion Development Fund, imposing local tax on the casino by Gangwon-do should be desirable in the aspect of economic activation of the abandoned mine area and the sharing of responsibilities in the local development between the central and the local governments.When the main casino is fully functional, that is the sales is 70% of the small casino, the size of the casino tax about 100 billion won in 2003. Also, the local tax income of Gangwon-do in 2003 was approximately 305 billion won, if the casino tax is intended it would be expected to contribute to the finance of Gangwon-do greatly.