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- W4367679089 startingPage "149" @default.
- W4367679089 abstract "물류단지 대부분은 과거 교통 접근성이 유리하고 상대적으로 지가가 저렴했던 일부 지역에 집중적으로 조성되어 있다. 특히, 수도권의 물류단지는 대부분 경기 동남부 지역에 편중되어 있어 경기 북부와 같은 지역에는 물류단지가 전무한 실정이다. 지역 균형발전과 물류수송 프로세스 개선을 위해서는 지역물류 거점시설인 물류단지의 분산정책을 추진하고 정책적으로 개선방안을 모색할 필요가 있다. 특히, 조세제도 측면에서 물류단지에 대한 지원정책은 물류단지의 과소와 과밀의 입지 특성에 관계없이 획일적으로 적용되고 있어 물류단지 균형 배치를 도모할 수 있는 방안을 검토할 필요가 있다. 이에 본 연구는 물류단지 개발 권한이 지역에 이양된 만큼 제도적 일관성 측면에서 물류단지 개발과 관련한 조세감면 권한을 해당 지역에 이양함으로써 지역의 여건과 개발의지에 따라 지방자치단체가 결정할 수 있도록 하는 조세제도 개선방안을 검토하였다. 이를 위하여 물류시설 현황과 물류단지 관련 제도 및 조세지원 제도를 검토한 후 물류단지 균형 배치를 위한 조세제도 개선방안을 도출하였다. 본 연구의 결과는 조세제도를 통해 물류단지의 분산배치를 유도하고 지역의 균형발전과 물류수송 효율화를 위한 제도적 기반을 마련하는 데 기여할 수 있을 것이라 생각한다. 향후 좀 더 면밀한 검토와 이해당사자 간 의견수렴을 통해 연구의 조세제도 개선방안이 정책적으로 실행될 수 있다면 보다 효율적이고 균형 있는 물류단지 조성을 도모할 수 있을 것이라 기대한다. Most of the logistics complexes are concentrated in some areas where transportation access was advantageous and land prices were relatively cheap in the past. In particular, most of the logistics complexes in the metropolitan area are concentrated in the southeastern part of Gyeonggi-do, so there is no logistics complex in the northern part of Gyeonggi-do. In order to achieve balanced regional development and improve the logistics transportation process, it is necessary to promote a policy and to seek policy improvements for dispersing logistics complexes which are regional logistics hubs. In particular, in terms of the tax policy, support policies for logistics complexes are applied uniformly regardless of the location characteristics of overcrowding or underpopulation, so it is necessary to review ways to promote balanced distribution of logistics complexes. As the authority to develop the logistics complex has been transferred to the region, it is necessary to transfer the authority for tax reduction or expenditure related to the development of the logistics complex to the relevant region in terms of institutional consistency. Accordingly, this study reviewed ways to improve the tax policy so that local governments can decide on tax reduction or expenditure according to the conditions and will of development of the logistics complex development area. To this end, this study reviewed the current status of logistics facilities, logistics complex-related policies and tax support policies, and then derived a tax policy improvement proposal for balanced distribution of logistics complexes. The results of this study will be able to induce balanced distribution of logistics complexes through the tax policy and contribute to establishing an institutional basis for balanced regional development and efficient logistics and transportation. It is expected that a more efficient and balanced logistics complex can be created if the tax policy improvement plan of this study can be implemented in a policy way through more in-depth review and the gathering of opinions among stakeholders." @default.
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- W4367679089 date "2023-04-30" @default.
- W4367679089 modified "2023-09-25" @default.
- W4367679089 title "A Study on Tax Policy Improvement for Balanced Distribution of Logistics Complex" @default.
- W4367679089 doi "https://doi.org/10.7470/jkst.2023.41.2.149" @default.
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