우리나라 자동차세 개편 방안 = Automobile Tax Reform Plan in Korea

다국어 초록 (Multilingual Abstract)

While discussions on automobile tax reform have been active recently, many have focused on restructuring the ownership tax system based on vehicle ownership, leaving a lack of a comprehensive review of the overall automobile tax system.
This study aims to analyze the regional equity of automobile tax reform from the perspective of the current automobile taxation principles under local tax law, targeting all vehicles, rather than focusing on contemporary issues such as environmental friendliness related to the recent automobile tax reform.
Overseas examples include taxation based on the high road usage of commercial vehicles, taxation based on the contribution of trucks to road damage, strengthening the property tax nature of automobile tax, and mileage-based taxation.
Because much time has passed since 1992 and various circumstances have changed, the automobile tax system must also consider equity among taxpayers—namely, equity between commercial and non-commercial vehicles, passenger cars and trucks, buses, etc. For commercial vehicles, it's necessary to reflect the social costs associated with mileage and road use, such as traffic congestion, accidents, and environmental burden, rather than excessive tax exemptions.
Reforming Korea's automobile tax system requires restructuring the system to reflect inflation in line with tax principles.
A reasonable approach to automobile tax reform should adhere to the Ability to Pay Principle, the Benefit Principle, and the Neutrality Principle.