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세제의 환경친화적 개편에 관한 연구(A study on green tax and budget reform in Korea)

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  • 세제의 환경친화적 개편에 관한 연구(A study on green tax and budget reform in Korea)
  • 김승래; 박상원; 김형준
  • 한국조세연구원


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Title 세제의 환경친화적 개편에 관한 연구(A study on green tax and budget reform in Korea)
Similar Titles
Material Type Reports
Author(Korean)

김승래; 박상원; 김형준

Publisher

서울:한국조세연구원

Date 2008-12
Series Title; No 연구보고서 / 08-12
ISBN 978-89-8191-417-2
Pages 197
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Financial Policy
Territorial Development < Environment
Holding 한국조세연구원

Abstract

This study explores how the government should reform the tax and budget system to improve both the environment and economic welfare in Korea. It provides a comprehensive discussion of environmentally-related taxes such as taxes on energy products and motor vehicles in OECD countries and discusses the environmental and economic effects of applying these taxes. In particular, it focuses on how to design efficient tax and fiscal polices for environmentally sustainable development in the presence of other taxes, and on how to recycle the revenues raised by the environmentally-related taxes. Since the taxation of energy in Korea has been earmarked mostly for transportation infrastructure and still allowed for tax reductions and exemptions for most energy-intensive sectors and industries, it undermines seriously the environmental effectiveness. (The rest omitted)