자동차세의 주요 쟁점과 개편 방향

Abstract

The proportional relationship between the engine displacement and the price of a vehicle is weakening as high-end vehicles with good performance and electric vehicles with no displacement are spreading due to recent technological advances. As environmental pollution intensifies, regulations on emission gases are intensifying. These situations are raising questions about whether the engine displacement is suitable as a taxation standard for automobile tax on possession of automobile. This article reviewed what problems exist in the current automobile tax using the engine displacement as a taxation standard, and then analyzed the advantages and disadvantages of each alternative to displacement. The vehicle price, which is most frequently suggested as an alternative to the engine displacement, has the advantage that it best reflects the property tax nature of the automobile tax. However, there is a limit to reflecting environmental factors such as road damage or environmental pollution caused by vehicle operation. In addition, it may be pointed out that it is a double taxation, as six tax items, such as individual consumption tax and acquisition tax, are already imposed on the basis of vehicle price in the acquisition stage. When the vehicle price is applied, it is expected that the tax revenue will decrease and there is also a possibility of trade disputes. Taxation based on carbon dioxide emissions or fuel efficiency is most effective in controlling environmental pollution. The EU already strictly regulates the amount of exhaust gas from automobiles, and at the same time actively recommends member states to reflect eco-friendly factors such as carbon dioxide emissions or fuel efficiency in automobile tax systems. South Korea also has an obligation to reduce emissions of greenhouse gases including carbon dioxide according to international agreements. Automobiles are indispensable goods in modern life, but as automobile exhaust gases are the main cause of environmental pollution, in the long term, carbon dioxide emissions or fuel efficiency should be implemented as a taxation standard for reducing environmental pollution. To this end, it is necessary to study the taxation system based on carbon dioxide emissions or fuel efficiency and to reliably measure these standards.