소방안전교부세 도입초기 효과와 개선 방안에 관한 연구

An Analysis of the Effect of the Introduction of the Fire Security Tax on the Fire Security Function

This study analyzes the effect of the introduction of fire security tax on the improvement of fire security. This study finds that the fire security tax significantly contributed to replace old equipments that fire fighters use. However, since the tax is shared with security sector as well, it does not provide enough revenue for fire security function. Hence, this study argues that the fire security tax should be used only for fire security purposes. This study also finds that although the introduction of the tax has lead to an increase of local budget for fire security sector, some local governments has decreased their investment on the sector. Furthermore, it found that the central government decreased national subsidy for fire security sector. Hence, it is very important that the national and local government should not lower their budget for fire security sector in the future. The study also recommend several points to improve the operation of the tax. Above all, since the tax base of the fire security tax is not broad enough, it should broaden the tax base including taxing on fire surcharge on the exchange of fire insurance policy. Second, to avoid moral hazard by the local government, it is reasonable to include indicators that provide incentives to increase local efforts in securing their own revenue sources for the fire security purposes. Hence, the central government should provide some power to spend the money based on the local discretion.