방사성폐기물에 대한 지역자원시설세 과세방안 = Taxation plan of Local resource facility tax on radioactive wastes

다국어 초록 (Multilingual Abstract)

The process of nuclear power generation can be divided into warm-up phase(the siting of nuclear power plant, its construction etc), nuclear power plant operation phase, the post-processing phase. Each of these phases is connected, but it implies a different nature to be separated from each other. Therefore, the construction of specific management system is required for each phase. Currently, local resource facility tax for specific resources are being taxed on the operating nuclear power plants only that belong to the nuclear power plant operation phase.
Spent nuclear fuels and middle and low-level radioactive wastes as a high-level radioactive waste that can be said of the subsequent by-product of nuclear power are comparable to nuclear power in terms of risk. However, adequate financial support schemes for externalities that such a radioactive waste are faced with is nevertheless insufficient situation. In this study, we proposed a plan taxation methods on the storage of spent nuclear fuels and middle and low-level radioactive wastes respectively, in addition to local resource facility tax for specific resources.
According to the results of this study, it is expected to contribute much to revenue expansion of local governments which nuclear power plant is located in when it is imposed local resource facility tax for specific resources on the storage of local resource facility tax for specific resources. However, in order that this tax is to be accepted in reality, along with measures to exclude related tax revenues from the standard amount of financial revenue, revision of related legal system should be made together.