지방세외수입 요율의 현실화 방안：울산광역시의 사례를 중심으로

초록

[Purpose]In response to the rapidly increasing demand for local finance, local governments need to establish more effective system to increase local non－tax revenues as well as local tax revenues. This study, thus, investigates the determinants of local non－tax revenues and discusses potential solutions, focusing on the case of Ulsan Metropolitan City. [Methodology] We review the concept, characteristics and effects of local non－tax revenues. Then, we clarify issues on local non－tax revenues by examining literature on the cost recovery rates of local non－tax revenues. In order to understand the system of local non－tax revenues in Ulsan, we classify the systems for determining local non－tax revenues into four categories. Finally, through comparative analysis with cases of other cities, we provide potential solutions to rationally determine the rate of local non－tax income in Ulsan. [Findings] Thirty six local non－tax revenues in Ulsan are classified into four categorizes： fees stated in a fixed amount, fees subject to deliberation by the Price Stability Committee, fees determined by a table, citation of upper laws. Among these, 16 local non－tax revenues are stated in a fixed amount, which causes problems of quickly responding to changes in circumstances. One potential solution to this problem is to prepare a legal system that can timely respond to the changes by specifying the fees in the municipal rule. [Implications]This study provides suggestions to rationally determine the rate of local non－tax income in Ulsan. We need to inevitably maintain the current rate system for local non－tax revenues stated in a fixed amount without municipal rules (5 cases). However, for those with municipal rules (11 cases), we need to review whether it is delegated to municipal ordinances by the law. For the local non－tax revenues delegated to the municipal ordinance (3 cases), we suggest to stipulate the upper and lower limits of fees in the municipal ordinance and to specify the detailed amount in the municipal rule. For the remaining 8 cases, delegating the detailed amount from the municipal ordinance to the municipal rule is an efficient legal system that can timely respond to changes in circumstances.

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