전기 및 수소전기 자동차 보급확대에 따른 자동차세 개편방안 연구

Abstract

The purpose of this study is to estimate the timing of the loss of automobile tax revenue, which is caused by the expansion of eco-friendly vehicles from a mid- to long-term point of view, and to suggest ways to improve the taxation system of automobile tax on eco-friendly vehicles. According to the analysis, it is predicted that the automobile tax revenue will increase until 2029 according to the increase in the number of registered automobiles, but after that, the revenue will show a trend of decreasing due to the influence of the proportion of eco-friendly vehicles and the low tax rate for them. Under the assumption that the current taxation system for internal combustion engine passenger vehicles is maintained, weight and maximum power are proposed as taxation standards applicable to eco-friendly vehicles, and it has been shown that the reduction in automobile tax revenue can be compensated. In addition, this study proposes to prepare a taxation system in advance before the expansion and stabilization of eco-friendly vehicles and to respond flexibly to changes in the automobile market through the operation of special local tax provisions.