Journal of Korean Society of Transportation ISSN:1229-1366(Print) 2234-4217(Online) 대한교통학회지

Most of the logistics complexes are concentrated in some areas where transportation access was advantageous and land prices were relatively cheap in the past. In particular, most of the logistics complexes in the metropolitan area are concentrated in the southeastern part of Gyeonggi-do, so there is no logistics complex in the northern part of Gyeonggi-do. In order to achieve balanced regional development and improve the logistics transportation process, it is necessary to promote a policy and to seek policy improvements for dispersing logistics complexes which are regional logistics hubs. In particular, in terms of the tax policy, support policies for logistics complexes are applied uniformly regardless of the location characteristics of overcrowding or underpopulation, so it is necessary to review ways to promote balanced distribution of logistics complexes. As the authority to develop the logistics complex has been transferred to the region, it is necessary to transfer the authority for tax reduction or expenditure related to the development of the logistics complex to the relevant region in terms of institutional consistency. Accordingly, this study reviewed ways to improve the tax policy so that local governments can decide on tax reduction or expenditure according to the conditions and will of development of the logistics complex development area. To this end, this study reviewed the current status of logistics facilities, logistics complex-related policies and tax support policies, and then derived a tax policy improvement proposal for balanced distribution of logistics complexes. The results of this study will be able to induce balanced distribution of logistics complexes through the tax policy and contribute to establishing an institutional basis for balanced regional development and efficient logistics and transportation. It is expected that a more efficient and balanced logistics complex can be created if the tax policy improvement plan of this study can be implemented in a policy way through more in-depth review and the gathering of opinions among stakeholders.