지방세 신 세원 도입의 효율성 분석: 관광세를 중심으로

Introduction of the new local tax source may enhance local finance but it can cause inefficiency due to its Excess Burden. However, introduction of the new local tax source confined to the residents from outside can enhance local efficiency. The most suitable new tax source can be tourism tax. But introduction of tourism tax does not mean that it will directly enhance local efficiency. Therefore, in order to estimate the efficiency of introducing tourism tax, its positive and negative effects should be compared and analyzed. In this respect this research provides analysis model to measure the efficiency of the introduction of new local tax source. The Contingent Valuation Method(CVM) has been used for the model on demand change of tourism, and the input-output model has been used for the analysis model of effects on local economy. The tourism tax introduction case in the Jeju Special Self-Governing Province has been reviewed in terms of the efficiency. The result of this review has revealed that the validity of tourism tax introduction in the Jeju Special Self-Governing Province can be secured in the respect of efficiency if the tourism tax amount is levied under the degree from 5,600KRW to 5,800KRW because break-even point which allows the positive effect(finance enhancement) is just enough to cover the negative effect(added value decrease) was approximately from 5,600KRW to 5,800KRW.