신규 세목들의 세원으로서 역할 가능성 -로봇세, 탄소세, 사회보장세를 중심으로

Abstract

This paper analyses applicability of new taxes, such as robot tax, carbon tax and social security tax, arising as a new revenue sources. We review pros and cons of introducing new taxes, effect on revenue and sustainability and taxpayers’ compliance etc. Robot tax has low revenue potential because of non-differentiability of labor-saving technology, negative effects on technological progress and industrial competitiveness, and tax avoidance. Carbon tax has a strong rationale to apply but revenue has to be shared with the households and industries suffered by higher energy prices. We need to move quickly to contain international carbon reduction pressure, carbon-leakage of emission trading system and use of carbon price as a trade barrier, such as CBAM. Social security tax(SST) has a relative advantage in taxpayers’ compliance though it is not a new revenue source. We need to use current social security contribution and consider a consumption based SST when tax wedge is getting close to other advanced countries’ level I.