Research Reports
A Study on Improving the Revenue Structure of Public Expenditure in Agriculture (English Summary Report)
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AuthorKim, Meebok
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Publication Date2024.10.14
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Original
Purpose of Research
○ This study aimed to derive policy tasks and propose institutional Improvement Strategies by reviewing the revenue structure of the Ministry of Agriculture, Food and Rural Affairs. It specifically emphasized ways to reform the fiscal revenue and expenditure of the Ministry, with a focus on the SRDT, which holds a significant share in agricultural and rural fiscal revenue and is scheduled to expire in 2024.
Research Method
○ This study examined various budget documents of the Ministry of Agriculture, Food and Rural Affairs and budget-related statistical data to understand the fiscal revenue structure and better grasp the issues stemming from it. A literature review and a series of group meetings were also conducted to identify changes in the conditions surrounding agricultural policies and the SRDT and to compare the SRDT with other earmarked taxes. In addition, a survey was conducted to assess the awareness and perception of SRDT and fiscal expenditures in the agricultural and rural sectors. The survey targeted 814 nonfarmers (mobile survey) and 500 farmers (face-to-face interviews). Furthermore, we empirically analyzed whether the SRDT crowded out the general agricultural budget.
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