친환경적 기업활동을 위한 규제의 개편방안 - 수질오염방지를 위한 조세와 부담금을 중심으로 -

As water pollution have been worsen, companies is requested environmental activities. Whereas, to survive in keen competition, companies need to be efficiency and accomplish cost reduction due to globalization. The control methods to solve water pollution should secure effectiveness and be operated efficiently not to disturb companies' activities. For accomplishing the previous objectives, it is necessary to review current law and regulations. The current charges and tax related to water resources are emission charge, environmental improvement charge, water quality charge, water use charge, waste charge, regional development tax, and environmentally harmful subsidies. Ineffectiveness in reducing contamination, complexity of tax system, impertinency of imposing subject and tax rate, a low tax collection rate, and double-taxation are pointed as problems. Current emission charge doesn't provide economic incentives for pollutant emission within effluent standard because emission charge doesn't levy pollutant. Therefore emission charge should be reformed into levying pollutant emission within effluent standard. To enhance simplification of tax system and solve double-taxation, environmental improvement charge should be incorporated into emission charge. In the long run, emission charge system need to be consolidated into sewer charge. Water quality charge should be charged regardless of the ability of water abstraction. Given the seriousness of contamination from abandoned well, the imposing subject of water quality charge should be expanded to include abstracting underground water. Even though water use charge has several problems, it is necessary to maintain current system until pending issues such as securing finances are solved. Water quality charge, regional development tax, and water use charge should be reorganized and incorporated into one charge system in the long run.