환경세제에 관한 연구
A Study on Environmental tax system
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초록
하나뿐인 지구를 살리기 위한 노력이 세계 각국에서 각종 환경관련 활동을 통하여 활발히 전개되고 있다. 환경보호가 세계적 규모로 인식되고 있는 지금, 우리나라도 환경을 우선적으로 생각하는 구조로 만들어 가는 것이 필요하다. 이 때 유력한 수단으로서 환경소비세 도입의 필요성이 강조되고 있다. 본 연구의 목적은 환경세제에 관한 문헌을 중심으로 환경세제의 이론을 정리하고, 주요국가에서 도입하고 있는 환경관련세제를 바탕으로 환경소비세의 도입가능성과 그 효과를 고찰하였으며, 환경소비세의 도입방안을 제시하는데 있다.연구 결과 환경오염수준을 적정하게 유지하거나 저감하는 환경정책으로는 저렴한 비용으로 직접규제와 동일한 효과를 얻을 수 있는 경제적 유인 제도 중 환경소비세를 도입해야 하며, 조세론적인 측면에서의 환경세는 합리성, 공평성, 효율성이 유지되어야 하며, 환경세의 수입액도 환경개선 유지를 위한 지출에 한정될 수 있도록 그 중립성이 유지되어야 한다. 환경세를 환경소비세제로 도입하는 경우 그 효과는 동적효율의 촉진, 고용창출효과, 분배의 역진성의 완화, 지구온난화 방지효과 등을 들 수 있다.
Abstract
The world has brought in various penalty charges, Carbon Tax, and Environmental Consumption Tax into an effect as to solve global warming and to deal with disposal of wastes. In Korea, environmental regulations were under direct control of the Korean government until 1990s when economic factors started to be recognized in relation to the application of various environmental policies. Currently, Korean government regulates environmental taxes such as Traffic Tax, Vehicle Tax and 24 kinds of penalty charges including Environmental Development Charges and Ambient Charges in prevention of illegal environmental acts resulting from excessive exposure of pollutants and disposables. However, current environmental regulations and penalty charges are too complex and they are causing the increase in cost burden, thus, Environmental Consumption Tax that reflects the flow of current services and goods is necessary. Environmental Consumption Tax promotes dynamic efficiency, increases numbers of jobs, alleviates in regression of distribution and prevents global warming. In addition, it intends to decrease generation of pollutants and induce people to produce more environment-friendly goods by reflecting exposing rate of pollutants and costs of disposables.
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