환경오염억제를 위한 지방환경세의 도입 구상

Abstract

Local government must perform many functions devolved from central government. One of them is functions devolved from Ministry of Environment; Installation of sewage processing facilities, Air quality control of underground shopping mall, Disposal of livestock wastes, etc. The demand for local expenditures has been increasing since local autonomy was introduced. However, there are still many local governments that are unable to meet basic demands. Thus, local government cannot perfectly fulfill functions devolved from Ministry of Environment. In this background, the purpose of this paper is to grope alternatives on the introduction of the local environmental tax. In order to grope alternatives, I reviewed related literature and governmental official document. At the results of review, I found alternatives on the introduction of the local environmental tax. The types of local environmental tax are as follows; direct tax, upper-level local tax(also, lower-level local-tax), fuel(gasoline), earmarked tax. Through results of this study, I expect to contribute solving of environmental problem that have local government.