地方政府对烟草税收的依赖：韩国烟草控制的一大阻碍。
Local governments' dependence on tobacco tax revenue: a deterrent to tobacco control in the Republic of Korea.
作者信息
Do Young Kyung, Park Kidong
机构信息
Walter H Shorenstein Asia-Pacific Research Center, Stanford University, Stanford, CA 94305-6055, United States of America.
出版信息
Bull World Health Organ. 2009 Sep;87(9):692-9. doi: 10.2471/blt.08.056051.
OBJECTIVE
To investigate, in the Republic of Korea, whether local governments' participation in an anti-smoking programme supported by the National Health Promotion Fund in 2002-2003 was related to the percentage of local tax revenue comprised by the tobacco consumption tax (TCT).
METHODS
Using financial and administrative data on 163 municipalities, the authors estimated logit models of local governments' participation in the anti-smoking programme as a function of the proportion of local tax revenue that came from the TCT and a set of control variables, namely local socioeconomic characteristics and the size of the staff in the local public health centre (PHC).
FINDINGS
Local governments that derived a greater percentage of their local tax revenue from the TCT, particularly those that ranked in the upper fourth in terms of this percentage, were less likely to participate in the anti-smoking programme. Insufficient staff in the PHC was also found to be associated with lower participation in the anti-smoking programme.
CONCLUSION
Local governments' dependence on revenue from the TCT may be a deterrent to tobacco control in the Republic of Korea.
目的
在韩国，调查2002 - 2003年地方政府参与由国家健康促进基金支持的反吸烟项目是否与烟草消费税（TCT）在地方税收收入中所占的百分比有关。
方法
作者利用163个市的财政和行政数据，估计了地方政府参与反吸烟项目的逻辑模型，该模型是烟草消费税在地方税收收入中所占比例以及一组控制变量的函数，这些控制变量即地方社会经济特征和地方公共卫生中心（PHC）工作人员的规模。
研究结果
从烟草消费税中获得更高比例地方税收收入的地方政府，尤其是在该比例方面排名前四分之一的那些政府，参与反吸烟项目的可能性较小。还发现公共卫生中心工作人员不足也与反吸烟项目参与率较低有关。
结论
韩国地方政府对烟草消费税收入的依赖可能是烟草控制的一个阻碍因素。
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