A Study on the Container Tax Collection of Busan City

Kim, Kong-Won; Kwak, Kyu-Suk; Kim, Geun-Sub

Journal of Navigation and Port Research 2002;26(2):167-175.
Published online June 30, 2002.

부산시의 컨테이너세 징수에 관한 연구

김공원, 곽규석, 김근섭

A Study on the Container Tax Collection of Busan City

Kong-Won Kim, Kyu-Suk Kwak, Geun-Sub Kim

Abstract

Busan Port which is the representative social overhead capital facilities for international trade of goods has been the driving force for economic development in Korea. Therefore, the central government should play the major role in building a rear road to Busan Port in order that it may function as a mojor port of Northeastern Asia through the systemization of mutual assistance among connected facilities, completely equipped with port-related facilities befitting to the principal port of imports and exports. In this study, the validity of container tax is being examined, analyzing container tax which is considered as an obstacle to the development of Busan Port and its purpose, and grasping the present conditions by the realistic speculation on container tax issues and its abolition. First, the port rear road as a social overhead capital facilities, which connects port and expressway, should be considered as part of port, and port is social overhead capital invested by government. Second, the Busan City imposes taxes on container. As result, a shipper and a shipping company are paying a double charge by paying container tax with port dues. Third, Empty container and Tranship container are the factor of Busan city traffic jam but their was excluded from container tax. This is deviate from equilibrium of the tax object. Forth, it has bad influence upon the competitiveness of Busan Port as Northeastern logistics base, as other ports who are competing with Busan Port like China, Taiwan, Japan’s port make their competitiveness strong by decreasing the cost of port dues.

Key Words: Container Tax;Busan Port;Port rear road;Social Overhead Capital facilities;Traffic Jam