탄소국경세 대응을 위한 입법 논의와 향후 과제

[Purpose]The purpose of this study is to study discussions on the introduction of carbon taxes by major foreign countries and Korea in response to the introduction of carbon border taxes such as the EU, and the legislative challenges. [Methodology]This study aims to outline previous studies related to carbon tax and carbon border tax, focusing on literature studies, and derive implications. In addition, we will look at the EU’s carbon border tax introduction plan and review the responses of major countries and what Korea can respond to. [Findings]The introduction of the carbon border tax will work as a self－rescue measure for countries that reduce carbon through the carbon emission trading system or carbon tax, which has been urged to introduce the carbon border tax autonomously. It is reasonable to solve the problem by introducing a carbon emission trading system or a carbon tax, which is a carbon reduction system, only when paying tariffs to other countries, but the introduction of a carbon tax will immediately act as a cost increase factor to be borne by companies, so the timing of implementation or tax rate should be carefully determined considering the burden on companies. [Implications]At a time when discussions on the introduction of a carbon tax are in full swing, it is expected that it will have a substantial contribution to the review of the bill by presenting research from legislative and tax law systematic perspectives, including carbon tax－related policy issues.