자동차세 체납에 관한 연구

Abstract

This study reviewed the current system and problems of vehicle tax, and suggested the improvements. First, the rate of auto ownership tax structure should be improved. Auto ownership tax is a kind of property tax. However, auto ownership tax revenue is particularly high than any other property taxes. In particular, tax rate for passenger cars is particularly high. Second, the tax base of auto ownership tax should be improved. Given the current environment, we should consider emissions of carbon dioxide and fuel economy as tax base. Car prices also should be considered as tax base, and the proportion of vehicle tax for driving should be increased. Third, several systems should be introduced or improved in order to prevent auto ownership tax arrears and raise the collection ratio. For examples, car registration system, previously imposed withdrawal system, authority cancellation system for stolen vehicles, submission of tax certificate upon registration or cancellation should be introduced or improved.