탄소세 도입에 따른 환경세제 조세지출의 분석 및 정책 방향 연구

Abstract

The introduction of carbon tax will bring positive effects such as increasing tax revenue, but ]the policy might cause tax resistance as it incurs the burden laid on people. Therefore, the environmental tax that is performed for a specific goal can be solved by means of economic incentives such as the tax expenditure. For example, the government can foster green technology industry as well as encourage the use of eco-friendly detergents. The government can also augment the support for tax expenditure in order to strengthen competitive edges of companies in business and reduce the burden of tax expenditure of low-income class. Tax expenditure of environmental issues in Korea accounts for approximately 2%. It is far less than in other developed countries. Taking into account that the environmental issues will become more important in the near future than now, it is necessary to increase tan expenditure in this area. Tax support should focus on such fields as R&D, environment, energy, which would bring out economic efficiency through the positive external effects that they have. Thus, it is necessary for the government to enact the clause of tax expenditure for environmental issues by utilizing the increased tax revenues from a carbon tax. Furthermore, the government should examine tax deduction and exemption, since there have been a lot of unfair practices that do not fit in the current society. The government should consider including the new clauses that have been developed recently. The government should reinvest the increased tax revenue from a carbon tax in green industry and technology as well as reforming the current taxation including corporate tax and income tax. The revenue also should be spent subsidizing the underprivileged in society. Should the increased revenue be spent on tax expenditure in environment, taxation would run according to the principles of revenue-neutral tax revenue, and it would play a great role distributing incomes to low-income class, which would bring about efficiency and fairness in society.