지방자치단체의 환경분야 자주재원 확충방안 연구 ,이수철

Title
지방자치단체의 환경분야 자주재원 확충방안 연구 ,이수철
Other Titles
지방환경세 도입을 중심으로
Authors
이창훈
Co-Author
강만옥; 이수철
Issue Date
2008-11-28
Publisher
한국환경정책·평가연구원
Series/Report No.
기초연구 : 2008-02
Page
iv, 159 p.
URI
http://repository.kei.re.kr/handle/2017.oak/19386
Language
한국어
Abstract
Abstract After local autonomy was reinstated in 1994, a major part of public environmental management became the responsibility of local governments. However, the financial situation in most local governments, in Korea, is very tight, and many essential environmental projects (sewage, incinerator, land-fill, etc.) are delayed or can not be started. This study discusses a local environmental tax as an option not only to stimulate environmentally friendly activities but also to finance local environmental projects. This study, a joint study between the Korean Environment Institute and the Environmental Policy Study Group of Kyoto University, extensively reviews local environmental taxes in Japan (industrial waste tax, water source tax, tourist tax, local carbon tax) and discusses policy implications and options pertaining to the Korean context. According to the Constitution, types and rates of tax can only be determined by a national Act. Local governments are not taxing authorities and cannot introduce (local) taxes through local ordinances. This study recommends that the existing Local Tax Act be revised in two ways. Firstly, current environmentally-related tax items, such as the automobile tax and local transportation tax, should be linked more directly to environmental impacts, and their revenues should be earmarked for environmental protection. Secondly, a framework tax, tentatively named ‘local environment tax’, could contribute to relaxing the ‘taxation by Act’ principle. The taxable objects of the tax should be enumerated in the Local Tax Act as extensively as possible, and local governments should be able to determine which objects are to be taxed.

Table Of Contents

차 례
제1장 서 론
1. 연구의 배경 및 목적
2. 연구범위 및 방법
제2장 지방자치단체의 재정 현황
1. 지방재정의 현황 및 문제점
2. 지방자치단체의 환경재정 현황
제3장 일본의 지방환경세
1. 일본 지방환경세의 현황과 과제
2. 지방환경세의 과세 형태
3. 산업폐기물세
4. 산림·수원환경세
5. 관광객 과세
6. 지방탄소세
제4장 결 론
1. 지방환경세 국내 도입 여건
2. 지방환경세 국내 도입 방향
참고 문헌
Abstract

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