본문 바로가기

연구보고서

[정책 연구과제] 지방세외수입의 확충 및 효율적 관리방안

페이지 정보

작성자 : 연구기획팀|조회수 : 132

바로보기

다운로드

본문

부서 재정경제연구실
연구책임 황소하 연구위원
보고서 번호 SRI-정책-2017-20
과제구분 정책
발행일 2017-12-31

 ∣차 례∣
제1장 서론 ·····························································································································1
제1절 연구의 배경 및 목적 ···························································································1
제2절 연구의 범위와 방법 ·····························································································4
제2장 지방세외수입의 이론적 논의 ····················································································5
제1절 지방세외수입의 개요 ···························································································5
1. 지방세외수입의 정의 ······························································································5
2. 지방세외수입 제도의 흐름 ····················································································6
3. 지방세외수입의 유형 ······························································································9
4. 지방세외수입의 기능과 특성 ···············································································15
제2절 지방세외수입 현황 ·····························································································20
1. 지방자치단체 세입구조와 추이 ···········································································20
2. 지방세외수입 징수현황 ························································································23
3. 지역별 지방세외수입 규모 ···················································································27
제3절 선행연구의 검토 ·································································································40
제3장 수원시 세외수입 현황 ·····························································································47
제1절 수원시 세입환경 및 전망 ··················································································47
1. 수원시의 입지적 특성 ··························································································47
2. 수원시 인구 현황 ··································································································47
3. 수원시 산업구조 ···································································································49
제2절 수원시 세입구조와 현황 ····················································································52
1. 수원시 지방세입 규모와 구성 ·············································································52
2. 수원시 세외수입 추이 ··························································································57
제3절 수원시 세외수입 부과징수 현황 ·······································································68
1. 수원시 세외수입 징수실적 ···················································································68
2. 수원시 세외수입 체납액 현황 ·············································································73
제4절 수원시 세외수입 관리체계 현황 ·······································································77
1. 수원시 세외수입 관련 정책방향 및 조례 ··························································77

2. 수원시 세외수입 관련 조직 ·················································································82
제5절 수원시 세외수입 확충 노력과 성과 ·································································86
1. 체납액 정리율 향상 ······························································································86
2. 요율 현실화를 통한 세입 증대 ···········································································87
3. 신규세입 발굴과 기존 시설 운영 효율화 ··························································87
제4장 타지방자치단체 사례분석 ·······················································································89
제1절 유사지방자치단체의 사례 ··················································································89
1. 성남시 ····················································································································89
2. 용인시 ···················································································································101
3. 화성시 ···················································································································113
4. 창원시 ···················································································································121
제2절 기타 자치단체의 우수사례 ··············································································129
1. 법령해석 및 조례변경을 통한 납부대상의 확대와 누락세원의 발굴 ···········129
2. 효율적 이자관리를 통한 세입규모의 확충 ······················································132
3. 투자개발 및 연구를 통한 새로운 판매수입원의 확보와 운영효율화 ···········134
제3절 소결 ····················································································································138
제5장 수원시 세외수입의 문제점과 개선방향 ·······························································143
제1절 수원시 세외수입의 문제점 ··············································································143
1. 세외수입의 낮은 위상과 구조의 불안정성 ······················································144
2. 과징금 및 과태료의 낮은 징수율 ·····································································145
3. 지방세외수입 관련 조직 및 인력운용상의 문제 ·············································148
4. 세외수입원 관리 및 신규 수입원 발굴의 한계 ···············································149
5. 사용료 및 수수료의 현실화 필요 ·····································································150
제2절 수원시 세외수입의 개선방향 ··········································································152
1. 안정적 경상적 세외수입의 확충 ·······································································152
2. 징수율 제고를 위한 체납관리개선 ····································································152
3. 신규 수입원 발굴을 위한 노력 ·········································································153
4. 세외수입 조직의 확충 및 담당인력의 전문성 제고 ·······································155
5. 세외수입 관리체계 강화 및 세외수입에 대한 관심 제고 ······························155
∣참고 문헌∣ ····················································································································157

위로