Abstract

This study evaluates energy taxation in Korea and provides guidance to improve it. It is important to examine energy taxation because international oil prices are uncontrollable. Moreover, decrease in energy tax is currently of great concern to most economic entities in Korea, making the examination of energy taxation is more important and timely. The decrease of energy tax should be carefully examined in relation to environmental pollution because energy tax is not a simple excise tax, but a type of environmental tax with a special purpose regarding the prevention of environmental pollution. This study suggests that energy tax should be simplified to single tax item. This study further suggests that tax incentives should be extended for firms to promote energy saving and environmental pollution prevention.<Key words> energy tax, special excise tax, earmarked tax, quasi－tax, environmental tax

Keywords

• energy tax
• special excise tax
• earmarked tax
• quasi-tax
• environmental tax

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