녹색성장을 위한 조세 및 부담금제도의 정비방안에 관한 연구
A Study on Reformation of Taxes and Charges for Green Growth
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Countries in the world face environmental problems caused by greenhouse gases emission and water pollution. Green growth pursues harmony between environment and economic development. That is why Korean Government established the Presidential Committee on Green Growth and enacted "The Basic Act on Low Carbon Green Growth" in 2009. This Act stipulates that the government shall distribute resources efficiently by reorganizing taxation systems so that economic expenses incurred by environmental pollution or emission of greenhouse gases can be reflected reasonably in market prices of goods and services. There are many environment-related tax and charges in Korea such as traffic-energy-environmental tax, car tax, specific consumption tax, environmental improvement charge, emission charge, water quality charge etc. However, it is insufficient to achieve green growth with this taxation system. The improvement methods of taxes and charges for green growth are as follows. First, in order to facilitate the realization of the green growth, it is essential to establish environment-friendly tax systems. The most important thing of reformation of taxes and charges is to internalize the costs of environmental pollution with energy price as Northern Europe. It means that the tax will be imposed on fossil fuels depending on carbon content. Also the taxation on oil should be general tax rather than object tax to secure the elasticity and efficiency of finance management. In addition, it needs to give tax relief and credit to companies which invest to eco-friendly facilities. It can lead environment-related industries to new growth engines for the national economy,Lastly in relation to charges, we should settle the problem of double taxation between tax and charge or between charges. By these measures, Tax Law can specify the purpose of The Basic Act on Low Carbon Green Growth.
Abstract
Countries in the world face environmental problems caused by greenhouse gases emission and water pollution. Green growth pursues harmony between environment and economic development. That is why Korean Government established the Presidential Committee on Green Growth and enacted "The Basic Act on Low Carbon Green Growth" in 2009. This Act stipulates that the government shall distribute resources efficiently by reorganizing taxation systems so that economic expenses incurred by environmental pollution or emission of greenhouse gases can be reflected reasonably in market prices of goods and services. There are many environment-related tax and charges in Korea such as traffic-energy-environmental tax, car tax, specific consumption tax, environmental improvement charge, emission charge, water quality charge etc. However, it is insufficient to achieve green growth with this taxation system. The improvement methods of taxes and charges for green growth are as follows. First, in order to facilitate the realization of the green growth, it is essential to establish environment-friendly tax systems. The most important thing of reformation of taxes and charges is to internalize the costs of environmental pollution with energy price as Northern Europe. It means that the tax will be imposed on fossil fuels depending on carbon content. Also the taxation on oil should be general tax rather than object tax to secure the elasticity and efficiency of finance management. In addition, it needs to give tax relief and credit to companies which invest to eco-friendly facilities. It can lead environment-related industries to new growth engines for the national economy,Lastly in relation to charges, we should settle the problem of double taxation between tax and charge or between charges. By these measures, Tax Law can specify the purpose of The Basic Act on Low Carbon Green Growth.
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