濟州特別自治道 觀光分野 租稅制度改善에 關한 硏究

Abstract

Tourism is one of the most important industries in Jeju and its contribution to Jeju economy also is very high. Jeju government needs the long term tax support program in order to strengthen the competitiveness of tourism industry rather than the short term tax support program. The study aims to evaluate current Jeju tax system of tourism sector and to suggest improvement plan. Specialist groups such as professors, officers of tax department, travel and tourism employees, and researchers responded to the survey for this study. The first step of this study was to review current tax system of tourism and leisure in Jeju. Next step was to collect extensive opinions from specialist groups. FGI(Focus Group Interview) and survey were conducted for this study. The suggestions of this study are as follows. First, Zero percent rate of Value Added Tax on hotels for foreigners in Jeju should be renewed. Secondly, small and medium-sized tourism enterprises should have tax credits. Third, tax exemption and reduction in consumption tax on admission fee of golf courses in Jeju should be achieved by Tax Reduction and Exemption Control Act reform. Forth, duty free shops in Jeju should raise Tourism Promotion and Development Fund depending on their sales. These suggestions of this study might occur a transitory decrease of Jeju's tax revenues. However, these suggestions have positive effects on tourism in Jeju. For example, Jeju's tax revenues will be increased from income tax, corporate tax, and consumption tax because of increasing tourists. At the same time, indirect effects of these suggestions such as improving Jeju's tourism image will be expected. Internal tax, customs duties, individual consumption tax, local tax, and tourism promotion fund in the current tax system related to the tourism industry need to be improved in order to strengthen external competitiveness. This study could provide some basic information for improvement of tax systems. Therefore, the practical implication of this study is to contribute to reorganize Jeju's tax systems.