5G 무선국 투자 촉진을 위한 지방세 지원의 경제적 효과 분석

In a situation where 5G wireless telecommunications service has characteristics of quasi-public goods and is evaluated as a national key industry, the government's intervention to the oligopoly market in the form of local tax incentives to promote the establishment of 5G networks is a public policy. Based on this, the government is exempting 50% of the registration and license tax for the license of the wireless station in accordance with Article 49-2 of the Local Tax Special Case Restriction Act. This study examines the economic effects, the tax equity effects and local finance effects when a common telecommunications operators allocating 5G was provided benefits for registration and license tax reduction upon opening a wireless station in accordance with the 「Radio Waves Act」 in order to provide 5G mobile communication services. It was analyzed separately in terms of he economic effects, the tax equity effects and local finance effects. As a result, it was shown that the production inducement effect, added value inducement effect, and employment inducement effect through the 50% reduction in registration and license tax for 5G wireless stations were 12.8 billion won, 5.06 billion won, and 78 people, respectively. Meanwhile, the tax revenue increase effect on local governments in relation to 5G wireless stations is estimated to be about 155 million won, and the effect was found to be the highest in the Gyeonggi region. The result regarding tax equity analysis shows that vertical equity improved when using the standard value. In addition, horizontal equity showed the greatest improvement effect in 2021 and the effect gradually decreased over time.