환경친화적인 자동차세제 도입방안

This study examines the problems related to motor vehicle tax system that is currently in effect. The purpose of this study is to suggest a concrete pro- posal to reform the motor vehicle tax system with respect to environmental components. In Korea, the problem of motor vehicle related tax is that it has many different kinds. Moreover, when the car is acquired, the tax burden is heavier than other countries. When the motor vehicle tax was first implemented, its taxation was justified in ability to pay principle because the car was a luxury goods. However, motor vehicle has become a necessity for people in Korea. Therefore, motor vehicle tax must be discussed in the view of taxation in its nature as environmental pollution than property. In this study, the most important argument is abolition of motor vehicle tax and reforming the tax system to the same fuel tax system as in Netherlands. An alternative would be to change the system so that the motor vehicle tax is imposed depending on the CO₂emission. The motor vehicle tax related to the acquisition and possession of motor vehicle should be based on fuel efficiency or CO₂emission from vehicles like in Europe. It is desirable for the standard of assessment to acquisition tax and motor vehicle tax to convert to the method which imposes a tax differently from the traditional view of vehicle value or an engine displacement but to the degree of pollution induction. Finally, it is crucial to make a final decision for an introduction to a carbon tax or an emission trading system in preparation for the carbon dioxide emission quantity reduction designated from Kyoto protocol.