Recently Korean government has focused on the policies about the reduction of the carbon dioxide (CO) emissions to cope with climate change and low carbon green growth strategy. Korea instituted the low carbon green growth basic law which included the provisions of carbon tax introduction, and went ...
Recently Korean government has focused on the policies about the reduction of the carbon dioxide (CO) emissions to cope with climate change and low carbon green growth strategy. Korea instituted the low carbon green growth basic law which included the provisions of carbon tax introduction, and went into effect in April 2010. Official Statistics shows that CO emissions mainly among greenhouse gases have risen sharply because of consuming mass fossil fuels such as coal, oil etc. since industrial revolution. As this result, the world has faced with these problems such as global warming and limitation of economic growth caused by resource exhaustion. In order to solve these problems, the world has concentrated in devising reduction measures of greenhouse gas since late 20th century. Given the global nature of the climate change problem, effective policy needs to involve international coordination. For this reason, all the world have discussed the issue together with the UN as the central figure meantime. In these processes, the world observed carbon tax scheme which is one of the political means to reduce CO emissions and implement green growth plan through energy saving. Carbon tax can reduce CO emissions and save energy by means of imposing tax via CO emissions about fossil fuel. Also, it is evaluated that carbon tax can raise economic efficiency by reducing market distorting tax through revenue recycling. Thus it can be said that carbon tax is a important policy means of green growth that concentrated the world recently. Actually, some members of the EU such as Denmark, Finland, Sweden have introduced carbon tax scheme early 1990s, and implemented environmental tax reform(ETR) that reduced labor related burden such as personal income tax and social security contributions in revenue-neutrality dimension. It is valued highly that carbon tax made a big contribution to the reduction of CO emissions, energy saving and development of green technology. Nevertheless, the countries that introduced carbon tax are not so many. Especially, even though the countries such as USA, China, etc. should play a leading role on reduction of greenhouse gas, they are hesitating to introduce the carbon tax because of fearing home economic losses such as the weakening of international competitiveness and inflation etc. Particularly, this paper not only analyzed theory of carbon tax and main issues, which are related to introduction of carbon tax, but also examined carbon tax scheme of selected eight countries including related policies mix plan for raising efficiency of carbon tax. According to this method, the proposal of study findings for introducing the carbon tax scheme in Korea can be summarized as follows. First, the best way of introducing carbon tax establishes new carbon tax separated from the existing taxes. The most desirable introduction plan of carbon taxes is to simplify the taxes systems and internalize the negative externality of CO emissions. Second, the appropriate tax rate should be set. The most important constituent of carbon tax introduction is to set the moderate tax rate which can induce the reduction of CO emissions and has positive influence on economy. The level of reduction of CO emissions and the efficiency of economy largely depend on the level of carbon tax rate. The desirable carbon tax rate can minimize CO emissions and negative effects on economy. Also, in order to calculate the Pigouvian tax level and social cost of CO, the 4 years(2006∼2009) average price of EU emission trading was employed. This Pigouvian tax level is regarded as an appropriate level comparing with major countries' carbon tax rates such as Denmark, Finland, Sweden etc. Third, it would be designed to neutrally need the present carbon tax to be a tax different from the existing other ones. Revenue-neutral means that the vast majority of the revenue not only recycles to the negative impacts of carbon tax. Although the idea of reduce the labour cost and low-income energy users but also mitigate revenue-neutral is based on the environmental tax reform, which is a kind of tax shifted from personal income tax and corporate tax to environment related tax, it doesn't impose additional tax burden by the benefit of the introduction of carbon tax. These kind of tax shifts, from the market distortional taxes to the environment related taxes, can improve economic efficiency consequentially. Fourth, carbon taxes should be designed to keep revenue substantiality on pushing the environmental tax reform continuously. The revenue, which is raised from carbon taxes on particular raw materials or products that is a cause of pollution, becomes the function of the responsiveness of demand and supply to price. The more the tax is effective on restraining production and using taxed goods, the lower the revenue depletes rapidly. So, revenue issues arise in inverse effect to the environmental effectiveness of carbon tax. Therefore, in order to hold stable tax revenues keeping the object of carbon tax introduction continuously, tax rates should be indexed in response to inflation like the schemes in countries such as Sweden, The Netherlands and Britain. Fifth, It needs to be improved environmentally that current energy related tax like energy tax, transport tax, environmentally harmful subsidies of energy and electricity sector, and environmental charges. To sum up, the proposals for improving energy related tax are as follows. (1) Current energy tax should be operated with the purpose of environmental protect. The present energy tax of Korea has not been operated for environmental factor, but a kind of means of supplying financial and stable resources. As energy tax rates and tax items are complected and operated as objective tax, there were a lot of instances to have financial resources wasted. Although the weight of energy intensive industry of Korea is high and most of th
Recently Korean government has focused on the policies about the reduction of the carbon dioxide (CO) emissions to cope with climate change and low carbon green growth strategy. Korea instituted the low carbon green growth basic law which included the provisions of carbon tax introduction, and went into effect in April 2010. Official Statistics shows that CO emissions mainly among greenhouse gases have risen sharply because of consuming mass fossil fuels such as coal, oil etc. since industrial revolution. As this result, the world has faced with these problems such as global warming and limitation of economic growth caused by resource exhaustion. In order to solve these problems, the world has concentrated in devising reduction measures of greenhouse gas since late 20th century. Given the global nature of the climate change problem, effective policy needs to involve international coordination. For this reason, all the world have discussed the issue together with the UN as the central figure meantime. In these processes, the world observed carbon tax scheme which is one of the political means to reduce CO emissions and implement green growth plan through energy saving. Carbon tax can reduce CO emissions and save energy by means of imposing tax via CO emissions about fossil fuel. Also, it is evaluated that carbon tax can raise economic efficiency by reducing market distorting tax through revenue recycling. Thus it can be said that carbon tax is a important policy means of green growth that concentrated the world recently. Actually, some members of the EU such as Denmark, Finland, Sweden have introduced carbon tax scheme early 1990s, and implemented environmental tax reform(ETR) that reduced labor related burden such as personal income tax and social security contributions in revenue-neutrality dimension. It is valued highly that carbon tax made a big contribution to the reduction of CO emissions, energy saving and development of green technology. Nevertheless, the countries that introduced carbon tax are not so many. Especially, even though the countries such as USA, China, etc. should play a leading role on reduction of greenhouse gas, they are hesitating to introduce the carbon tax because of fearing home economic losses such as the weakening of international competitiveness and inflation etc. Particularly, this paper not only analyzed theory of carbon tax and main issues, which are related to introduction of carbon tax, but also examined carbon tax scheme of selected eight countries including related policies mix plan for raising efficiency of carbon tax. According to this method, the proposal of study findings for introducing the carbon tax scheme in Korea can be summarized as follows. First, the best way of introducing carbon tax establishes new carbon tax separated from the existing taxes. The most desirable introduction plan of carbon taxes is to simplify the taxes systems and internalize the negative externality of CO emissions. Second, the appropriate tax rate should be set. The most important constituent of carbon tax introduction is to set the moderate tax rate which can induce the reduction of CO emissions and has positive influence on economy. The level of reduction of CO emissions and the efficiency of economy largely depend on the level of carbon tax rate. The desirable carbon tax rate can minimize CO emissions and negative effects on economy. Also, in order to calculate the Pigouvian tax level and social cost of CO, the 4 years(2006∼2009) average price of EU emission trading was employed. This Pigouvian tax level is regarded as an appropriate level comparing with major countries' carbon tax rates such as Denmark, Finland, Sweden etc. Third, it would be designed to neutrally need the present carbon tax to be a tax different from the existing other ones. Revenue-neutral means that the vast majority of the revenue not only recycles to the negative impacts of carbon tax. Although the idea of reduce the labour cost and low-income energy users but also mitigate revenue-neutral is based on the environmental tax reform, which is a kind of tax shifted from personal income tax and corporate tax to environment related tax, it doesn't impose additional tax burden by the benefit of the introduction of carbon tax. These kind of tax shifts, from the market distortional taxes to the environment related taxes, can improve economic efficiency consequentially. Fourth, carbon taxes should be designed to keep revenue substantiality on pushing the environmental tax reform continuously. The revenue, which is raised from carbon taxes on particular raw materials or products that is a cause of pollution, becomes the function of the responsiveness of demand and supply to price. The more the tax is effective on restraining production and using taxed goods, the lower the revenue depletes rapidly. So, revenue issues arise in inverse effect to the environmental effectiveness of carbon tax. Therefore, in order to hold stable tax revenues keeping the object of carbon tax introduction continuously, tax rates should be indexed in response to inflation like the schemes in countries such as Sweden, The Netherlands and Britain. Fifth, It needs to be improved environmentally that current energy related tax like energy tax, transport tax, environmentally harmful subsidies of energy and electricity sector, and environmental charges. To sum up, the proposals for improving energy related tax are as follows. (1) Current energy tax should be operated with the purpose of environmental protect. The present energy tax of Korea has not been operated for environmental factor, but a kind of means of supplying financial and stable resources. As energy tax rates and tax items are complected and operated as objective tax, there were a lot of instances to have financial resources wasted. Although the weight of energy intensive industry of Korea is high and most of th
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