- 목 차 -
Ⅰ. 서 론 ······························································································1
1. 연구의 필요성 및 목적 ·····································································3
2. 연구방법 및 주요내용 ·······································································5
Ⅱ. 전국 및 제주지역 골프장 현황 ················································7
1. 전국의 골프장 이용 및 요금 현황 ·················································9
2. 제주지역 골프장 이용 및 요금 현황 ···········································22
Ⅲ. 골프장 이용객 의견조사 ··························································33
1. 조사설계 ·····························································································35
1) 조사개요 ·························································································35
2) 조사내용 ·························································································35
2. 조사결과 ·····························································································37
3. 정책적 시사점 ···················································································67
Ⅳ. 제주지역 골프관광 지역경제파급효과분석 ··························73
1. 골프관광객의 소비지출 규모 분석 ···············································75
2. 지역경제파급효과분석 ·····································································76
1) 지역경제파급효과분석 결과 ·······················································76
2) 지역경제파급효과분석의 한계와 활용 ·····································80
Ⅴ. 개별소비세 면제 필요성 ··························································83
1. 수요적 관점 ·······················································································85
2. 조세․세무 관점 ················································································121
3. 법․제도 등 종합적 관점 ································································156
Ⅵ. 결 론 ··························································································171
1. 제주지역 회원제 골프장 개별소비세 면제의 타당성 및 효과성 ···173
2. 제주지역 회원제 골프장 개별소비세 면제의 필요성 및 당위성 ···181