일본 사용후핵연료세의 국내에 대한 시사점
Implications of Japan’s Spent Nuclear Fuel Taxes
1
조회
0
다운로드
0
인용
0
참고문헌
키워드
초록
우리나라 국회에서는 조세법률주의에 근거하여 사용후핵연료를 대상으로 하는 지역자원시설세법안들을 활발히 발의하고 있다. 그러나 이 법안들의 상당수는 일본의 사용후핵연료세 현황만을참고하고, 그 이면에 존재하는 양국간의 차이점을 간과하고 있다. 이에 본 연구에서는 일본의 사용후핵연료세 신설 절차, 과세 대상 선정, 세율 결정 과정, 과세에 대한 검토 방식 등을 조사하여 우리나라에 대한 시사점을 도출하였다. 조사 결과에 따르면, 일본은 우리나라와 달리 사용후핵연료세를 신설·갱신하는 절차를 법제화하고, 조세평등주의, 목적세 원칙 등과 같은 원칙과 기준을 명확히설정하고 있다. 그리고 목적세로 부과된 세수의 용처 적합성에 의한 조세 성격 충족, 해당 지방자치단체의 재정수요를 반영한 추가 재원의 필요성 등을 평가하도록 제도화하고 있다. 이처럼 우리나라와 일본은 세법에서도, 세 신설 절차에서도, 세를 신설하는 목적에서도, 핵연료사이클 정책에서도 차이가 존재한다. 우리나라의 사용후핵연료 과세 신설은 국가간 상이한 여건을 파악한 후에 국내 실정에 맞는 방식으로 도입하여 실행하여야 정책 실패의 비용을 최소화할 수 있다.
Abstract
The Korean National Assembly has been actively proposing the Regional Resource and Facility Tax Initiative, which attempts to target spent nuclear fuel based on tax legalism. However, many of these initiatives refer only to Japan’s spent nuclear fuel tax status and ignore the differences between Japan and Korea when applying these taxes. This study reviewed the procedures followed in Japan for establishing spent nuclear fuel taxes, selecting the ground for taxation, determining tax rates, and reviewing the methods of taxation to draw implications for Korea. Unlike Korea, Japan legislates the procedures for establishing and renewing spent fuel taxes and clearly sets principles and standards such as tax equality and earmarked tax principles. In addition,, it is required to evaluate the need for additional financial resources that reflect the financial needs of the local government. Korea’s new taxation on spent nuclear fuel should be implemented in a manner that is suitable for domestic conditions after identifying the differences between the countries to minimize the cost of policy failure.
참고문헌 (21)
- A Research on the Improvement of Regional Resource Facility Tax for Power Generation Sector, "Cho, S. J.", Korea Energy Economics Institute, 15~31, pp.Basic Research Report 20-06 (2020)
- Review of Nuclear Fuel Tax, "Council of Municipal Governments based on Nuclear Power Plants Site (ZENGENKYO)", ZENGENKYO, ~ (2020)
- New Tax Establishment Review Research, "Council of Municipal Governments based on Nuclear Power Plants Site", ZENGENKYO, ~ (2003)
- "Local Tax Law (Act No.226)" (2020)[URL]
- Federation of Electric Power Companies(FEPC), "Electricity Business and Tax", Presentation Material, ~ (2019)
- Introduction for Establishment Process of Spent Fuel Tax as Non-statutory Purpose Tax, "Kasiwazaki-Si Government", Kasiwazaki-Si Government, ~ (2003)
- Kim, C. B, "Tax legalism and Limitation of delegation legislation", Discussion2, Legislation, 25~41 (2000)
- "Countermeasures Law on the Prevention of Nuclear Facilities, etc. and Radioactive (ActNo.17639)" (2021)[URL]
- "Local Finance Law (Act No. 17390)" (2020)[URL]
- "Local Tax Law (Act No. 16855)" (2020)[URL]
- "Regulations on the calculation standards for radioactive waste management cost and nuclear spent fuel management charges, etc" (2021)[URL]
- Mankiw, N. G., "Principles of Economics" (2018), Cengage Learing
- Promotion for Power Supply Location, "Ministry of Economy, Trade and Industry, Japan(METI)", METI, ~ (2014)
- Ministry of Economy, Trade and Industry, Japan(METI), "Subsidies for Power Supply Location", Presentation material, METI, ~ (2016)
- Ministry of Interior and Safety, Korea(MIS), "Statistical Yearbook of Local Tax" (2020), MIS
- Ministry of Internal Affairs and Communications, Japan(MIC), "Introduction of Non-statutory Tax(As of April 1, 2016)" (2016), MIC
- Takeuchi, N., "Issues of the Power Source Three Law Subsidy System and Direction of Local Government Measures", Public Policy in Local Governments, 4, pp.50~64 (2001)