CAJ | 학술논문

如同政府间对纯公共产品进行税收融资存在着税收竞争一样,政府间对一些准公共产品进行收费融资也存在着收费竞争。相对于丰富的税收竞争研究文献而言,收费竞争研究文献还相对稀缺。但税收竞争的研究方法为收费竞争研究提供了重要的依据和手段。通过考察国外有关收费竞争特别是针对道路交通领域的研究文献,本文发现国外学者对收费竞争理论的研究也确实遵循了税收竞争理论的研究思路,包括：借鉴横向税收竞争理论来研究横向收费竞争、借鉴纵向税收竞争理论来研究纵向收费竞争、借鉴税收竞争对社会福利的影响来研究收费竞争特别是不同网络下收费竞争对社会福利的影响。在对国外收费竞争理论概括阐述的基础上,我们简评了这种竞争的原因所在。
여동정부간대순공공산품진행세수융자존재착세수경쟁일양,정부간대일사준공공산품진행수비융자야존재착수비경쟁。상대우봉부적세수경쟁연구문헌이언,수비경쟁연구문헌환상대희결。단세수경쟁적연구방법위수비경쟁연구제공료중요적의거화수단。통과고찰국외유관수비경쟁특별시침대도로교통영역적연구문헌,본문발현국외학자대수비경쟁이론적연구야학실준순료세수경쟁이론적연구사로,포괄：차감횡향세수경쟁이론래연구횡향수비경쟁、차감종향세수경쟁이론래연구종향수비경쟁、차감세수경쟁대사회복리적영향래연구수비경쟁특별시불동망락하수비경쟁대사회복리적영향。재대국외수비경쟁이론개괄천술적기출상,아문간평료저충경쟁적원인소재。
As there is tax competition among different governments when they pay for the public goods through tax,there is intergovernment toll competition when it is quasi-public financing way.Relative to the large number of literatures on tax competition,the research literature on toll copetition is scare.But the methods on tax competition study provide an important basis and means for toll competiton study.With the investigation to the foreign toll competiton literatures,particular those interrelated to road transport sector,we find the toll competiton study by foreign scholars indeed follow the idea of tax competition theory,including studying horizontal toll competion with horizontal tax competion theory,studying vertical toll competion with vertical tax competion theory,and studying the social welfare impact from toll competition particulaly under the serial and parallel networks with tax comptition impact theory.Based on the tax competition theory and toll competition analysis,at last,we give the reasons for the existing of the competition.