지역균형발전과 세제지원 제도에 대한 연구

초록

This paper aims to present improvement measures for tax support for balanced regional development in each metropolitan area of ​ the 5 poles and 3 special zones recently promoted by the government. To achieve the objectives of this study, an empirical analysis was conducted using the RIA method and Analysis of Variance(ANOVA) to determine whether regional disparities were occurring in each metropolitan area from 2020 to 2024. The results of the study are summarized as follows. First, if a headquarters and factory are relocated to Jeonbuk or Jeju Special Self－Governing Province, which have relatively low per capita Gross Regional Domestic Product(GRDP), it is considered a relocation to a growth promotion area, and if a startup is established in the said special self－governing province, it is considered a youth startup and tax benefits are granted. Second, for regions with low per Gross Regional Income(GRI), it is necessary to incentivize the attraction of large corporations by treating them as preferential targets when applying the Integrated Employment Tax Credit. If employees relocate along with the relocation of the headquarters and factory, it is necessary to provide a reduction in earned income tax within the range of 30% for about five years. Third, when companies newly enter Jeonbuk Special Self－Governing Province, Jeju Special Self－Governing Province, and the Daegu－Gyeongbuk region, general employees of large corporations will be eligible for the Integrated Employment Tax Credit. Fourth, to increase per capita regional gross income, accelerated depreciation should be applied when investing in settlement conditions, such as culture and medical services, in the Daegu－Gyeongbuk region and Gangwon and Jeonbuk Special Self－Governing Provinces. Finally, it is necessary to impose additional discriminatory taxes on Busan Metropolitan City rather than Ulsan within the southeastern region. The results of this study can be used as basic data when improving tax support systems for balanced regional development in the future.

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