Detailed Information

Cited 0 time in webofscience Cited 0 time in scopus
Metadata Downloads

제주관광산업발전을 위한 세제지원정책A Study on the Tax Incentives on Jeju Island in an Effort to Promote Tourism Industry

Other Titles
A Study on the Tax Incentives on Jeju Island in an Effort to Promote Tourism Industry
Authors
오준석
Issue Date
Feb-2012
Publisher
한국국제조세협회
Keywords
Ansoff Matrix; zero tax rate of VAT; Alternative investment fund; 엔소프 매트릭스; 부가가치세 영세율; 대체투자펀드; 문화접대비제도
Citation
조세학술논집, v.28, no.1, pp 1 - 20
Pages
20
Journal Title
조세학술논집
Volume
28
Number
1
Start Page
1
End Page
20
URI
https://scholarworks.sookmyung.ac.kr/handle/2020.sw.sookmyung/12308
DOI
10.17324/ifakjl.28.1.201202.001
ISSN
1598-477X
Abstract
The economy of Jeju Island depends heavily on tourism industries and related other service areas. Moreover, the weight of tourism industry over the whole Jeju economy increased from 69.4% in 2009 to 76.8% in 2010. As these figures show that the dependency on tourism industry in jeju island is of great importance, the argument of rippling effect of virtuous cycle by boosting up tourism industry can be explained in many ways. In the paper, I studies diverse aspect of tourism industry in Jeju island by gathering and analyzing related figures. As a result, I could reach a conclusion that the product positioning of Jeju island in terms of domestic customers lies in lower level which means low price-low quality segment. This finding shows that this marketing strategy potentially causes stuck in the middle situation when it continues its positioning in the long term, which could deteriorate the basics of tourism industry in Jeju island. In this respect, they should find ways to shifting its marketing positioning from low price-low quality to product development strategy. On the other hand, in terms of foreign customers visiting jeju island, product positioning is located at high price level. This shows foreign customer market also needs to shift its positioning toward diversification of tourism products, which means it is opportune time to make an investment on marketing infrastructure of Jeju tourism industry. In this reason, it is needed to make special incentive systems for improving tourism infrastructure as an accelerator of make investments on the whole economic cycle of jeju island. As implementation solutions, zero rate of VAT should stay for longer periods, which is to be expired this year and establishment of alternative investment funds can be possible for providing and financing infrastructure of tourism industry in Jeju island.
Files in This Item
Go to Link
Appears in
Collections
경상대학 > 경영학부 > 1. Journal Articles

qrcode

Items in ScholarWorks are protected by copyright, with all rights reserved, unless otherwise indicated.

Related Researcher

Researcher Oh, Joon Seok photo

Oh, Joon Seok
경상대학 (경영학부)
Read more

Altmetrics

Total Views & Downloads

BROWSE