주요국의 탄소세 운용 사례와 정책적 함의 = CO2 Tax Programs of Environmentally Advanced Countries and its Implications

다국어 초록 (Multilingual Abstract)

This essay is to study on the CO2 tax programs of environmentally advanced countries and its implications. The CO2 tax was mainly introduced into Environmental Tax Reform(ETR), and this ETR was progressed in the way that the existing tax was reduced in stead of introducing or strengthening the environment-related tax. This way was classified according to tax reduction types, but there was no difference in pursuing the harmony of environmental preservation and economical development(``double dividend`` effect). This CO2 tax programs is resulted in carbon dioxide reduction effect, but it is not clear if the double dividend effect has been realized. In the consideration of the differences in the tax system and economic circumstances, it is difficult for this CO2 tax programs in itself to introduce into our country. Nevertheless, this CO2 tax programs explicates sufficiently the necessity of ETR. That is, this program demonstrates successfully the ground that we have add ``environmental friendly`` taxation item on the existing tax centered on the taxation of labor and capital system, for our sustainable development. But considering the our economic situation, we need to introduce CO2 tax programs to our country step by step.

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