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Since 1991, local autonomy has been consolidated in Korea. Local governments have developed their abilities by handling their social and economic problems derived from local residents' demands. However, it has been difficult for local governments to adquately cope with demands for an increase of local finance.
This is because many local governments have a little autonomy to control over their fincnce. Under this context, non-tax revenue is one of important sources that local governments can increase their financial capacity to respond to demands for local finance raised by local residents.
This study investigates a way to increase non-tax revenue through advertizement media. In particular, this study focuses on the advertisement income derived from utilizing homepage banners managed by Gyeongsangbuk-Do. The findings suggest that the increase of non-tax revenue through homepage banners in Gyeongsangbuk-Do has the better effect in the upper level of office such as a province than the lower level of office such as cities and counties. In order to maximize the effect of non-tax revenue, it is also necessary for Gyeongsangbuk-Do to carry out such things as enhancing public relations with major industries in local areas, designing various on-line advertizement products, and training computer to disadvantaged and poor people. As a consequence, it is expected that an increase of non-tax revenue which Gyeongsangbuk-Do has achieved has a positive impact on the advertizement effect of local industries and revitalization of local ecconomy.
