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환경친화적인 자동차세제 도입방안

Author

김두형

Journal Title

조세법연구

Publication Year

2011

Topics

#Business and Management

Summary

This study analyzes the problems of the current automobile-related tax system, a major cause of air pollution, and explores ways to revise the automobile tax considering environmentally friendly factors. The direction is to reduce the tax burden on automobile acquisition and possession, and increase the tax burden in the operation stage, and eventually consider the abolition of the individual consumption tax. In addition, securing local road funds and establishing an environmentally friendly tax system through differentiated taxation based on CO₂ emissions or fuel efficiency, and adjusting fuel taxes and raising automobile taxes are necessary.

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