Legal issues concerning the introduction of environmental tax

Climate change caused by rising greenhouse gases is causing ecological destruction, explosive flames, extreme rainfall and cold weather, earthquakes, tsunamis, wildfires, food shortages, epidemics, etc., and poses environmental risks to the earth and humankind. Countries around the world, including South Korea, have declared carbon neutrality through the Paris Convention and have introduced emissions trading schemes, carbon taxes, energy taxes, and climate change taxes. Recently, in order to introduce a carbon tax, which is the core means of a decarbonized economy and carbon neutrality, South Korea is pending the draft of the basic carbon tax bill and the carbon tax bill in the National Assembly. Therefore, the introduction of an environmental tax is required. There is a view that the concept of the environmental tax includes a contribution under the environmental law, but since the environmental contribution has the characteristics of a quasi-tax as a contribution for the purpose of raising financial resources, if an environmental tax is introduced, the environmental tax must clearly establish the concept of In addition, when strengthening the environmental protection function in the tax system, corporate tax from the standpoint of tax neutrality and fair taxation. income tax. Acquisition tax, property tax, transportation energy and environment tax, tax rationalization plan for automobiles is required. Therefore, clearly establish the concept of environmental tax and respond to climate change. Examine the necessity of introducing an environmental tax from the standpoint of reducing environmental impact, preserving environmental ecosystems, and sustaining development. After grasping the current status of the introduction of environmental taxes in Japan's tax law system, we will examine the environmental tax legislative examples of South Korea, the United States, the United Kingdom, Germany, France, Spain, etc. from a comparative perspective, and seek suggestions for South Korea. In addition, when the environmental tax law is introduced, the legislative limit will be examined within the scope that does not infringe on the fundamental rights guaranteed by the constitution, and proposals will be made to rationalize the current energy tax system, income tax, and corporate tax system. In addition, we will introduce plastic packaging tax, air transportation tax, ecological environmental tax, etc. to promote sustainable development and propose measures to strengthen social relevance to the introduction of environmental tax.