In line with the increase in companion animals, the Ministry of Agriculture, Food and Rural Affairs reviewing the tax on companion animals. But, There has been no social consensus on companion dog ownership tax. Also, academic debate on tax introduction is not spreading. And the establishment of a tax can lead to resistance from the bearer. Since the pros and cons are still in conflict, the decision on whether to introduce tax was excluded from the discussion. In this context, this study aims to exploratory review the introduction of the companion dog ownership tax. In the short term, it is reasonable to introduce the license tax. In the long run, it makes sense to introduce it in the form of a responsible regulatory tax. Specifically, the Companion dog ownership tax was introduced in the form of a purpose tax, and a method of applying a differential tax rate while taking the form of a specific tax, and giving the tax right to basic municipalities was suggested. This has implications as basic data in the field of local finance research, which has not yet spread.