일본의 지방환경세에 관한 일고찰

In order to let municipal government expand finances and acquire financial autonomy, several initiatives or plans to improve it are presently under discussion, such as changeover of national tax to local tax, exchange between national and local tax, institution of local consumption tax and tax sharing, etc. However, for improving the state of municipal government finance that shows institutional inadequacies, it is of importance to guarantee municipal government that it can be entitled to institute, impose and collect local tax independently according to the ordinances established by municipal government. It is the Taxes Non-Prescribed in Law that enable municipal government to institute tax independently. The scheme to enable municipal government to institute tax independently is that it is entitled to establish items and rate of local tax according to ordinances. What we can consider as an effective scheme is the institution of Local Environmental Taxes items according to local tax ordinances which is in force in Japan. In order to accomplish the purpose of this study takes a comparative method and considers legislative examples of Taxes Non-Prescribed in Law and Local Environmental Taxes, Carbon Taxes from Japan. Especially with respect to preserve the environment by imposing Local Environmental Taxes, this study gives a particular consideration to the institution system of Local Environmental Taxes based on local tax ordinance in Japan, and to how to introduce it to Korea.