지방자치단체의 새로운 환경행정작용 수단으로서의 환경세

The international community is realizing the seriousness of global warming and destruction of the ecosystem as a result of indiscriminate development. They further notice the significance of preserving environment for our next generation and look for a solution to keep a balance between developing and preserving the environment. To prevent environment pollution, it's more effective to regulate directly. However, an indirect way to control the environment pollution by slapping environmental taxes; carbon tax or energy tax, is rising as an alternative and more and more countries adopt it. The focus of this study is on a need of environmental taxes as local rather than national taxes to regulate environmental pollution. Local environment tax will help strengthen the right of local self-government in the fields of environment administration.