반려견세 도입을 위한 서론적 연구 ―독일의 개보유세(Hundesteur) 현황과 게마인데(Gemeinde)稅를 기초로―

The lives of people have changed due to the increase in the number of single-person households and the aging of the world. The number of households that own pets and the number of pets are continuously increasing. According to the 2018 Animal Conservation Survey Report on South Korea’s Agriculture, Forestry and Livestock Quarantine Headquarters, it is estimated that the number of households with pets in Korea is approximately 5.11 million. However, as the number of households with companion dogs increased, the number of abandoned dogs increased, and the social costs for treating them increased. Thus, the responsibility of pet owners must be strengthened in order to solve problems associated with companion dogs. If we consider the introduction of a holding tax during Germany’s day and apply it to policies related to companion dogs, it is possible to improve the welfare as well as protect the lives of animals. If the introduction of the companion dog tax, it will be possible to reduce the number of abandoned dogs and create a more livable environment between humans and dogs. Moreover, if the pet facilities can be expanded based on the age of the companion dog and the benefits such as veterinary medical expenses can be provided, it is possible to bring out the sympathy of the guardian of the companion dog. As for the direction of the introduction of the companion dog tax, a proposal to introduce it as a local tax can be presented, and it may be possible to consider the introduction by referring to the Gemeinde system in Germany. In particular, the fact that the German dog ownership tax is levied for the purpose of raising the cost of decontamination of public facilities by companion dogs and controlling the number of companion dogs within the local government is to introduce the companion dog tax. It can be said that there is a lot to suggest.