@article{ART001446925},
author={황진영},
title={- A Legislative Study on The Transportation/energy/environment Tax Act -},
journal={Public Land Law Review},
issn={1226-251X},
year={2010},
volume={49},
pages={299-314}
TY - JOUR
AU - 황진영
TI - - A Legislative Study on The Transportation/energy/environment Tax Act -
JO - Public Land Law Review
PY - 2010
VL - 49
IS - null
PB - Korean Public Land Law Association
SP - 299
EP - 314
SN - 1226-251X
AB - In this study I derive a new legislative analysis on the important issue related to the Transportation/energy/environment Tax(hereinafter called as “Transportation Tax”). Transportation tax is first created in 1993 by a law to fund public transport systems in Korea. It can be used by the government to fund both operations or investments into public transport systems. This tax is a kind of objective tax, therefore it was until 2003 only used for operations.
But it has lasted until now. So it has a few legislative and theoretical problems. First of all, it has lasted for a long time, although it had been created as a objective tax - Many people believe the goal of it already achieved. Also it has been changed too much during short period. For example, the Transportation/energy/environment Tax Act has been amended, on average, three or four times per year.
For these reasons, the main contribution of this study is to provide legislative suggestions to rule transportation tax in Korea. The summary of the suggestions are as follows.
1. The government should do away with whole kinds of objective tax - including transportation tax. A lot of former researches also agree with this idea.
2. Legal stability is a point of the question which the government must consider. The Transportation/energy/environment Tax Act in Korea has been changed too much, therefore the government need to be restrained from changing it frequently.
3. The government will need to maintain the consistency of policies.
KW - 세제(taxation);세법(tax law);목적세(objective tax);입법(legislation);교통⋅에너지⋅환경세법(The Transportation/energy/environment Taxes Act)
DO -
UR -
ER -
황진영. (2010). - A Legislative Study on The Transportation/energy/environment Tax Act -. Public Land Law Review, 49, 299-314.
황진영. 2010, "- A Legislative Study on The Transportation/energy/environment Tax Act -", Public Land Law Review, vol.49, pp.299-314.
황진영 "- A Legislative Study on The Transportation/energy/environment Tax Act -" Public Land Law Review 49 pp.299-314 (2010) : 299.
황진영. - A Legislative Study on The Transportation/energy/environment Tax Act -. 2010; 49 299-314.
황진영. "- A Legislative Study on The Transportation/energy/environment Tax Act -" Public Land Law Review 49(2010) : 299-314.
황진영. - A Legislative Study on The Transportation/energy/environment Tax Act -. Public Land Law Review, 49, 299-314.
황진영. - A Legislative Study on The Transportation/energy/environment Tax Act -. Public Land Law Review. 2010; 49 299-314.
황진영. - A Legislative Study on The Transportation/energy/environment Tax Act -. 2010; 49 299-314.
황진영. "- A Legislative Study on The Transportation/energy/environment Tax Act -" Public Land Law Review 49(2010) : 299-314.
