환경관련부담금의 지방세전환 타당성 및 전환방안 연구

In the case of the air/water pollution and soil contamination, just- in- time damage control at the initial stage is important in keeping them from spilling over nationwide. Local governments could play a critical role in dealing with these environmental issues. However, the majority of financial tools such as environmental improvement charge has been belonging to the central government and hence tax collection rate is only 47%, less than half, on account of the bureaucratic inefficiency. This study looks into 22 environment related levies handled by the central government to see if there is any room for enhancing the efficiency not only in terms of collecting the charge but in terms of reducing the level of environmental pollution by switching some of these levies into local taxes. This study concludes that the levy on diesel cars is the best candidate for this purpose: the carbon tax on CO2 gas caused by diesel cars is under discussion and hence the rest of the pollution materials can be absorbed into local tax; local governments have levied auto tax on diesel cars for long time having a huge data base and hence there will be little, if any, switching cost; this switch will provide enough finance for local governments to act against pollutions just in time minimizing its spillover effect.