경주사업 관련 레저세의 문제점과 개선방안

The result of sustained economic growth since 1980’s, people’s fundamental values ​​and life paradigm have been variously changed. Along with increasing income levels, changes in values, increased demand for leisure, the leisure industry has brought rapid growth, and the legitimate gambling industry has also shown explosive growth. Racing business including horse racing, bicycle racing and motorboat racing in leisure industry are related with the leisure tax, the local education tax and the special tax for rural development. These tax systems have several problems. In particular, the leisure tax is the local tax items of metropolitan governments which accounted for the largest share of these taxes. Because of these structures, tax revenues are vested in the metropolitan governments. Contrariwise, external diseconomy such as traffic congestion are to the local governments. These findings lead to the following conclusions：First, the calculation methods of estimation criteria of the leisure tax base should be changed from the gross sales (total amount of sale － rebates for customers) to the net sales. Second, it is appropriate to cut the tax rate of the leisure tax from the current 10% to 7%. The special tax for rural development and local education tax, which is the additional tax of the leisure tax, should be abolished. Third, in the case of off-track sales, 50% of revenue is allocated to metropolitan governments. It should be amended to be allocated to local governments. Also, even in headquarters, 50% of revenue should be allocated to local governments. Previous studies concentrated only on the expansion of taxes. It is expected that the findings of this study provide the opportunity to attract our attention to improving methods of allocating taxes and reasonable adjustment of the current system.