Systematic Management of Non-Tax Revenue
Establishing a Foundation for Efficient Operations
Changwon Special City announced that its "Changwon City Non-Tax Revenue Operation and Management Ordinance," the first of its kind in the country, was finally passed at the 4th plenary session of the 143rd temporary meeting of the Changwon City Council on May 21.
Non-tax revenue refers to income other than taxes, imposed by the head of a local government based on individual laws and ordinances to achieve administrative objectives. This mainly includes usage fees and service charges, which are closely related to citizens' daily lives due to their nature as compensation for administrative services.
The purpose of this ordinance is to systematically manage non-tax revenue, such as usage fees and service charges, based on cost analysis, and to determine appropriate fees in order to provide stable administrative services. Through this, the city plans to enhance fairness in citizens' financial burdens and to strike a balance between the cost of public services and the burden on citizens.
This ordinance is significant in that Changwon City has become the first local government in the country to establish an institutional foundation for the overall management system of non-tax revenue.
The main contents of the ordinance include: ▲ mandatory annual establishment of a non-tax revenue management plan ▲ formation and operation of a Non-Tax Revenue Management Committee ▲ formation and operation of a Cost Analysis Expert Advisory Group.
The "Non-Tax Revenue Management Committee" deliberates and advises on major policies and institutional improvement directions related to non-tax revenue, while the "Cost Analysis Expert Advisory Group" reviews the appropriateness of cost analysis for usage fees and service charges and provides professional advice. In addition, the ordinance clarifies the work procedures between the general management department and the processing departments, thereby further strengthening accountability in operations.
Jang Geumyong, acting mayor of Changwon Special City, stated, "The enactment of this ordinance will serve as an important starting point for Changwon City to present a rational non-tax revenue management model nationwide and to strengthen the foundation for sustainable fiscal management." He added, "Even after the ordinance goes into effect on May 30, we will continue to improve the system to establish an effective management framework."
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