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.
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