環境改善負擔金 制度의 改善方案 硏究 : 準租稅 側面에서

Industrialization from scientific development has necessarily increased destruction of the environment and pollutants. In order to actively solve this problems, all countries of the world institute a variety of environmental policy. The study is conducted for analyzing the present environmental improvement charges system of korea, and for suggesting reasonable improvement way. In order to achieve this study's goal, substantiation analysis about the present problems of environmental improvement charges system have been performed through a survey of tax specialist as tax accountant, environmental organization person in charge, governmental agency in the natural environment. The study propose the improvement plans as following;The first, the Environment Improvement Charge System has to be abolished to improve the present environmental improvement charges system of korea. In the light of stabilization of the environment finance and taxation neutrality, this charge should be incorporated into the current tax of traffic·energy·environment in the short run, and through eco-friendly tax revision green tax should be created in the long term. The second, an obligor for payment of facility․vehicle environment improvement charge should be user of this facility. But the case user doesn't have a solvency, the obligation is passed on to the owner. The third, in terms of tax burden-related content of the Environment Improvement Charge System in korea, the study propose improvement methods those are reflected of real contamination contributionThe fourth, to solve the decline of a tax collection rate, object should be down-scaled and readjusted, as well current grant of collection expense rate rationalize to 20%, reward to an officer in charge and incentive program have to be utilized actively, water quality improvement charge transfers sewage fee, diesel vehicle environment improvement charge includes car tax so that the connection of government department could be strengthened.