The Korea Local Administration Review

This sturdy theoretically makes clear that simultaneously introducing of the local carbon tax together with the carbon tax of central government is more effective to maximize the performance of the tax scheme which imposes a tax on the emission of carbon dioxide regarded the culprit of causing the environmental pollution, and empirically suggests the concrete scheme of the local carbon tax and the effects of its introduction. Concretely, it is a valid method that the local carbon tax is introduced in the forms of both an object tax which is imposed on energy sources such as gasoline, bituminous coal and so on, and the metropolitan city or province tax. Considering the enhancement of taxation autonomy, it is also a suitable method for the standard of assessment of the local carbon tax to be the same as the carbon tax of central government, and for the tax revenue to be divided into equal portions between central and local governments. Moreover, it is recommended that the criteria of distributing the tax revenue between central and local governments are the ratio of the government or local share to the total expenditure, half ratio, ect., and that the criteria of dividing the local carbon tax revenue between the metropolitan cities or provinces are the ratio of their respective share to the total local expenditure, the ratio of their respective share to the total expenditure associated with the reduction of carbon in local areas, the mixed index made up of both the inverse of the index of the emission of greenhouse gases and the degree to absorb greenhouse gases of forest, and so on. Analysis showed that the mixed index is the best criterium. In addition, it should be found a way to develop the scheme of the local carbon tax taken its course in the long run to expand its base, and to establish the foundation of green growth.