우리나라 탄소세 도입방안 연구-과세제도 및 체계를 중심으로-

Abstract

Carbon tax system is expected to be introduced soon to Korea according to the Low Carbon Green Growth Basic Law enacted recently. Under these circumstances, this study analyzes the carbon tax system being performed in OECD countries and the current energy tax system to Korea in terms of tax system, in order to propose a desirable carbon tax system. preparing for the introduction of a carbon tax system to Korea. The new carbon tax to be introduced is based on the existing energy tax. Concerning the introducing measures, three types of measures can be considered. First, after internalization of social costs caused by emissions to energy taxes and unify as a single tax, second, apart from the existing energy tax, to establish a new carbon tax separately. third,to complement environmentally to the existing energy taxes and to establish a new carbon tax. This study suggest the third measures as an alternative which is considered to be the best tool preparing for the introduction of a carbon tax system to Korea. With this appearance of a new carbon tax to be harmonized with environmental protection policies and link to the general economic policy objectives. Considering the importance of efficient recycling of carbon tax revenue, the tax rate should be set socially desirable level. Also, it is very important to employ the tax exemption and deduction scheme to mitigate the negative impacts of carbon taxes on low-income energy users and the industries. Finally, supporting the renewable energy development,environmental technology development and environmental industries are very important factors to reduce the carbon emissions and aim at creating new growth engines.