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Study on the Reasonable Improvements of the Environmental Tax

  • Public Land Law Review
  • Abbr : KPLLR
  • 2015, 71(), pp.335-359
  • Publisher : Korean Public Land Law Association
  • Research Area : Social Science > Law

Chung, Ji Sun 1

1서울시립대학교

Accredited

ABSTRACT

Environmental tax is generally divided into ‘energy taxation’ for energy goods, ‘automobile-related taxation’ for transportation including automobiles, and ‘other taxation’ for wastes and natural resources. In Korea, energy taxation includes transportation, energy and environment taxes. Automobile-related taxation includes automobile tax. Other taxation includes environmental charge which is similar to tax. On the other hand, approximately 90% of the greenhouse gas is composed of carbon dioxide produced by using the energy in Korea. It is required to enhance the long-term policy to reduce carbon dioxide emission in order to reduce the greenhouse gas. It is necessary to further strengthen the policy of the expansion of renewable energy such as solar or wind energy to reduce the dependence of nuclear energy. As energy-related tax is not substantially friendly to the environment in Korea, it is required to reform energy- and environment-related tax reflecting the carbon reduction as much as possible. In addition, as the costs for pollutants have not yet been accurately reflected in standards for taxation, social damage costs caused by environmental pollution are not reflected in the market price structure. Therefore, a full-scale review of existing environment-related tax should be made with consideration of combination of environmental policy measures to respond to climate changes. Based on this, it is necessary to present a policy road map for eco-friendly taxation such as introduction of carbon tax. Specifically, it is reasonable that transportation, energy and environment-related tax should be charged as the individual consumption tax. Automobile tax should be charged on the basis of fuel consumption rate rather than engine displacement volume. It is necessary to efficiently reduce the greenhouse gas through carbon taxation. In addition, it is required to integrate environment-related charges to environment-related taxation, because it has the same purpose. It is desirable that charges similar to the taxation should be integrated into the tax system.

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