환경관련 부담금제도의 개선방안에 관한 연구

• 영문명: A Study on Reform Proposal of Environmentally Related Charges
• 발행기관: 한국비교정부학회
• 저자명: 조택(Tak Cho)
• 간행물 정보: 『한국비교정부학보』제12권 제2호, 255~276쪽, 전체 22쪽
• 주제분류: 사회과학 > 행정학
• 파일형태: PDF
• 발행일자: 2008.12.30

영문 초록

This study tries to grasp the picture of environmentally related charges of Korea and to suggest policy implication. As of the end of 2007, environmentally related charges of Korea reaches 23 among 101 charges under the Framework Act on the Management of charges. Many charges, especially environmentally related charges, impose much burden to the private sector. Environmentally related charges has been introduced for securing public finance and policy objectives of environmental protection. However in terms of efficiency, equity and effectiveness, these charges have much room for improvement. This study suggests several policy implications in terms of these criteria.

목차

Ⅰ. 머리말

Ⅱ. 부담금의 의의와 분석기준

Ⅲ. 환경관련 부담금 운용실태

Ⅳ. 환경관련 부담금 분석 및 개선방안

Ⅴ. 결 론

참고문헌

키워드

부담금 준조세 부담금관리기본법 오염원인자부담 환경세 environmentally related charges quasi-tax Framework Act on the Management of charges environmental tax