「使用者 負担에 관한 理論的 研究」

A Study on User’s Charge

Whereas the general benefit tax is of interest mainly as a theoretical concept, practical applications of benefit taxation may be found in specific instances where particular services are provided on a benefit basis. This may be the case where direct financing is made via fees, user charges, or tolls. The case for finance by direct charges to the user is clear-cut where the goods or services provided by government are in the nature of private goods, i.e., where consumption is wholly rival. Benefits can be imputed to a particular user who can be asked to pay. Where benefits are internalized, the government may act in a capacity similar to that of a private firm and the same principles of pricing are appropriate. A considerable range of public services might be placed on this basis, thereby easing the pressure on general revenue finance, esp., local finance. By using a market mechanism, a more efficient determination of the appropriate level of supply becomes possible.