사회복지시설에 대한 지방세 감면의 정책 방향에 관한 연구

Abstract

This paper is trying to examine the feasibility of local tax reduction for social welfare facilities from an economic perspective. In Korea, local tax reduction targets for social welfare facilities are divided into children's welfare facilities, youth welfare facilities, senior welfare facilities, the Korean Red Cross, and social welfare corporations. When local taxes are reduced in this way, the final demand for the facility increases and the income of the facility's workforce increases, resulting in an economic ripple effect. Based on this, the feasibility of the local tax reduction is analyzed.
 Although economic feasibility analysis is generally based on predictions of the size of local tax reductions, this study seeks to evaluate economic feasibility based on the added value generated by 1 won of local tax reduction. The added value induced by the increase in final demand due to this local tax reduction is less than 1 won. Additionally, this local tax reduction may increase labor costs, so if this is not reflected, economic feasibility will be underestimated. Accordingly, as a result of the analysis including the added value induced amount due to the increase in labor costs, the added value induced amount is greater than 1 won. Considering this, this system is evaluated as not valid in terms of economic feasibility. However, since social welfare facilities have the effect of promoting the welfare of the socially underprivileged, it is necessary to examine the validity of social welfare facilities based on equity.