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지방행정연구
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논문

알림

지방자치 관련분야의 지식교류를 위하여 자치행정, 지방재정ㆍ세제, 지역개발분야의 수준 있는 연구 논문들을 기고 받아 발간합니다.

분류
지방행정연구 제10권 제1호 통권 35호 1995.6
구분
특별논문

지방자치시대의 자동차세제 개편윤리와 실제

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저자
손희준
발행일
1995.6
제10권 제1호
통권
35호
다운로드
지방자치시대의 자동차세제 개편윤리와 실제download

Recently a revision of automobile tax(local tax), an introduction of motor fuel tax system(or automobile mileage tax) is suggested by many interest groups involved in revision process. The new motor fuel tax system is superior to automobile tax in the sense of internalization of social costs(externalities), relief effect of traffic congestion, reductions of roads and environmental damages and cheapness of tax collection costs, etc. But motor fuel tax system has many problems, for examples complexity of related tax system, overlapping problem of national taxes and local taxes and strengthening of interest struggles. In this paper, pros and cons about adoption of motor fuel tax system among scholars and practitioners were reviewed.
Although a proposal of tax reform has many desirable effects theorectically, the proposal is changed in the process of interest struggle and decided differently in practice in the long run. The main purpose of this paper is to compare the practice and logic of automobile tax reform. Toward this end, an examination with regard to alternative proposals of motor fuel tax in the analytical framework of “group theory” were reviewed.
As a result of analysis, the decision making by interest group politics is different from the policy by rational criteria. The paper suggests that scholars and specialists should develop more rational and more feasible proposal of tax reform.