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한국개발연구. Vol. 29, No. 1, June 2007, pp. 141-179
https://doi.org/10.23895/kdijep.2005.29.1141
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How to Fiscally Manage the BTL Type Project
Abstract
This paper studies the fiscal issues with regard to BTL (Build Transfer Lease) scheme projects, a newly introduced type of PPPs (Public Private Partnerships) in 2005 and tries to provide some policy options. More specifically, we make suggestions to work out the issues such as how to account for BTL transactions and whether to introduce annual budget ceiling system for BTL payment, while we introduce and analyze the experiences of some other advanced countries and international institutes.
Keywords
BTL(Build Transfer Lease), 회계준칙(Accounting Rule), 국가부채(National Dept)
JEL Code
H5, H6, H57, H61
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- Technology and the Demand for Unskilled Labor After the Economic Crisis
- Moving Patterns of Patients and Its Implication for Regional Unbalance in Health Resources
- Potential Foreign Competition and Market Structures: Empirical Analysis and Policy Implications
- An Analysis of Korean House Prices Movements with Asset Pricing Models
- How to Fiscally Manage the BTL Type Project
- Procyclicality of Buffer Capital and Its Implications for Basel II: A Cross Country Analysis
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