환경관련세제의 문제점과 개선방안 - 대기부문을 중심으로 -

Abstract

As environmental pollution is getting worsen since the Industrial Revolution, the developed countries began to consider countermeasure for environmental pollution and move to protect the environment. South Korea’s government adopted low-carbon growth as vision and development strategy, and announced specific plans and reform of tax system. However, there is still room for improvement in reform of tax system. This study reviews the current condition and problems of tax system related to air sectors, examine foreign countries’ legislation, and suggest solutions. Even though there are various causes producing air pollution, this study focuses automobile and manufacture sectors because two sectors occupy most of discharging pollution into the air. On the whole, the reform of tax system should move in the direction with imposing a tax at the level of pe ihasing and supplying fuels, not imposing a tax at the level of stopping manufacturing or suspension of automobile. In addition, at the level of emission pollutants, incentives such as tax credits, exemption, or deductions should be offered if pollutants are purified. Taxes related to automobile should be changed to be proportional to quantity of contamination and concentration and automobile tax, local education tax, trafficㆍenergyㆍenvironment tax, environmental improvement charges should be combined. In manufacture sector, taxes should be proportional to quantity of contamination and concentration as automobile sector’s tax reform. Additionally, tax incentives should be offered depending on the level of pollutant concentration. Considering social costs, environmentally friendly tax reform need to be implemented in consecutive order from automobile sector to manufacture sector for minimizing transition costs and impact to economy.