자동차관련 조세에 대한 법적과제

• 영문명: Legal Tasks on Automobile-Related Taxes
• 발행기관: 한국국가법학회
• 저자명: 김남욱(Kim, Nam-Wook)
• 간행물 정보: 『공법논총』제5호, 1~22쪽, 전체 22쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2009.05.30

영문 초록

Since Korea will have to reduce greenhouse gas in 2012 by the Climate Change Convention due to the global warming, whether auto ownership tax should be imposed as eco-friendly tax or not has been discussed, and since auto taxation system is very complex and it is apprehended that it has the possibility of dual taxation, auto taxation system should be simplified to enhance rights and interests of taxpayers. In addition, Korean government plans to abolish education tax of auto and traffic energy environment tax from the use of automobile in 2010 and thus the introduction of traffic energy environment tax and abolition of driving tax used as the financial resource of oil subsidy should be discussed. Therefore, after examining the auto mobile tax systems in Korea, this study investigates the following issues. First, it examines current auto-related tax systems from mitigation of tax burden at the stage of auto ownership. Second it investigates necessity of strengthening a tax burden to prevent or inhibit environmental pollution at the stage of auto uses and its alternatives. Third, it discusses tax support of eco-friendly and future-type automobiles. Fourth, it considers improvement of automobile tax from regional balanced development of automobile tax as local taxes. Fifth, it examines conversion of traffic energy environmental tax into environmental tax instead of abolishing traffic tax. Finally, it investigates simplification of automobile taxation system.

목차

Ⅰ. 서론

Ⅱ. 자동차 관련 조세의 체계

Ⅲ. 자동차 관련 조세에 대한 법적과제

Ⅳ. 결론

키워드

Auto Mobile Tax Local Tax Environmental Tax Eco-Friendly Taxation Global Warming Driving