CVM을 이용한 환경보전기여금에 대한 지불의사 추정과 부과율 결정에 대한 시사점: 울릉도 사례를 중심으로

Abstract

When Ulleung Airport opens in 2025, the quality of life of Ulleungdo Island residents is expected to improve and tourists will increase significantly, while there are also concerns that the natural environment will be contaminated. Accordingly, Ulleungdo Island is considering introducing environmental conservation contribution to prevent and preemptively respond to environmental pollution. The purpose of this study is to estimate the willingness to pay(WTP) of the contribution payer by using the contingent valuation method(CVM) and to provide the necessary implications for determining the appropriate imposition rate when introducing the Ulleungdo environmental conservation contribution. To this end, in accordance with the polluter pays principle, the imposition rate of environmental conservation contribution can be calculated based on cost caused by tourist’s contamination activities. Next, the WTP for environmental conservation contribution is estimated and compared with the cost-based imposition rate. As a result of the comparison, if the level of the tourist's WTP is higher than the level of cost-based charges, it can be considered acceptable, and in the opposite case, it can be expected that there is a possibility of tax resistance. This study confirmed that the tourist’s WTP of environmental conservation contribution (KRW 19,038 per visit per person) was larger than the cost-based environmental conservation contribution (KRW 9,424 per visit per person). Through this, it can be expected that if the imposition rate is calculated based on cost, it is acceptable and no strong tax resistance will occur. Determining appropriate tax rates at the level payer is willing to pay is an important factor in inducing payer‘s cooperation. Therefore, as in this study, the method of estimating the payer’s WTP for tax charges can be used as a method of determining the appropriate imposition rate in consideration of tax resistance and tax acceptance in the future.