Tax Policies for Green Growth in Korea

8/9/2019 Tax Policies for Green Growth in Korea

1/27

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?: Frl{ 59?9

@{rad(mbb @kh

Hkak~su{ gj ^suosbd{ oac Jkaoanb -HG^J+

^bgrl, @gubo

So} Yglknkb~ jgu Dubba Dugtsm

ka @gubo


2/27

5

K! Kasugcrnskga 6 @gubo~ Abt Dugtsm Youockdh

KK! Brugyboa B}ybukbanb~ oac Lb~~ga~

KKK! To{~ jgutouc jgu @gubo

Ngasbas~


3/27


4/27

3

Smb Aoskgaol ^suosbd{ jgu Dubba Dugtsm k~ o nghyubmba~kzb lgad(

sbuh ho~sbu yloa sg occub~~ smb h{ukoc gj nmollbadb~ b}onbueosbce{ egsm nlkhosb nmoadb oac ub~grunb cbylbskga!

Smb Aoskgaol ^suosbd{ jgu Dubba Dugtsm bazk~odb~ smubb hokagefbnskzb~6

g Smb jku~s gefbnskzb k~ sg bjjbnskzbl{ cbol tksm nlkhosb nmoadb oacossoka babud{ kacbybacbanb!

g Smb ~bngac gefbnskzb k~ sg nubosb abt badkab~ gj dugtsm gahrlskylb jugas~!

g Smb smkuc gefbnskzb k~ sg uok~b gzbuoll qrolks{ gj lkjb jgu smb ybgylboac sg bamoanb ngasukerskga sg smb kasbuaoskgaol nghhraks{ smugrdm~sugad oczgnon{ jgu dubba dugtsm!

Dubba Dugtsm ^suosbdkb~ ka @gubo


5/27

2

O~ko~ jgrusm(loudb~s babud{ nga~rhbu ~bs oa ohekskgr~ dgol gjnrsskad dubbamgr~b do~ bhk~~kga~ e{ >9 ybunbas eblgtb}ybnsbc lbzbl~ ka 5959, bqrkzolbas sg o ubcrnskga gj 3ybunbas jugh 5992 lbzbl~!

( Smk~ k~ gab gj smb hg~s oddub~~kzb soudbs~ ka smb aga(Oaab} Kngrasukb~!

@gubo~ oaagranbhbas to~ hocb khhbckosbl{ omboc gj smbhrnm oasknkyosbc nlkhosb sol`~ ka Ngybamodba!

( @gubo~ soudbs ~bsskad k~ o zglrasou{ oac raklosbuol onskga, oac@gubo mgyb~ ks~ bjjgus~ tkll nubosb o hgub ngacrnkzboshg~ymbub jgu gsmbu cbzblgykad ngrasukb~ badodbhbas o~ tbllo~ jrusmbu nghhkshbas~ jugh cbzblgybc ngrasukb~!

Dubba Dugtsm ^suosbdkb~ ka @gubo

?! ^bs o aoskgaol dgol gj nrsskad bhk~~kga~ -599;!??+


6/27

:

@gubo ubnbasl{ b~soelk~mbc o nghyubmba~kzb ons ga dubbadugtsm sg hbbs smb bhk~~kga soudbs oac yughgsb bng(jukbacl{kazb~shbas oac cbzblgyhbas!

( Ks tkll ol~g yr~m jgu o noy oac suocb lbdk~loskga

Smb @guboa dgzbuahbas yubyoubc jgu o zoukbs{ gj hbo~rub~ gjsmb dubba dugtsm ka 599; oac tkll yrs smg~b yloa~ kasg onskga!

( Olsmgrdm ~ghb nghyoakb~ zgknbc smbku tguukb~ ga smb yglkn{ckubnskga oac hoa{ gj smb @guboa nghyoakb~ oub abtnghbu~ sg

dubba kacr~sukb~, @guboa nghyoakb~ mozb ebba qrksb~ryyguskzb gj smb Dubba Dugtsm kakskoskzb! :39 @guboanghyoakb~ tgrlc ~sous yousknkyoskad ka o zglrasou{ yklgs nouegabhk~~kga~ suockad ~{~sbh jugh 59?9!

5! B~soelk~mbc o nghyubmba~kzb ons ga Dubba Dugtsm -59?9!?+


7/27

4

KK! Brugyboa B}ybukbanb~ oac Lb~~ga~


8/27

=

GBNC ngrasukb~ mozb ngaskarbc sg kanubo~b oac ubjkab smbku r~b

gj bazkugahbasol so} ka~surhbas~ jgu smb Dubba So} oacErcdbs Ubjguh-DSEU+ ~kanb boul{ ?;;9~!

( Ngrasukb~ ka Aguckn ubdkga kanlrckad Jkaloac -?;;9+, smba^tbcba -?;;?+ oac Cbahou` -?;;>+ tbub smb jku~s sg loranm

~rnm ubjguh~, jgllgtbc e{ smb Absmbuloac~ -?;;:+, Dbuhoa{-?;;;+ oac smb Raksbc @kadcgh -599?+

Tksm ks~ nruubas cuojs, bngaghkn oac bazkugahbasol bjjbns~ gj

BSU oub qrksb yg~kskzb! Oac ~ghb ngrasukb~ mozb ~mgtanga~kcbuoelb bjjgus~ ka cbzblgykad BSU ka ubnbas {bou~!

( Jgu b}ohylb, bazkugahbasol so} ubzbarb~ mozb kanubo~bc e{oegrs >:" ~kanb smb loranm gj smb Dbuhoa BSU ka ?;;;!

Bazkugahbasol So} Ubjguh~-BSU+ gj BR ngrasukb~

( ^mkjs smb so} erucba jugh loegu gasg babud{'ygllrskga (


9/27

;

BR DCY oac so} nghyg~kskga

BR52DCY-?99"+

Aga(bazkugahbasol so}b~

->2"+ Bazkugahbasol so}b~-5!="+

Babud{ so}b~

-42"+

Suoa~ygus so}b~-59"+

Ygllrskga oacub~grunb so}b~ -2"+

< Eubo`cgta gj so} ubzbarb~ ka BR -5992+ 1

^grunb6 BBO-599=+


10/27


11/27

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KKK! To{~ Jgutouc jgu @gubo


12/27

?

Lgt ybujguhoanb gj Hou`bs Eo~bc Ka~surhbas~ -HEK~+ jgubazkugahbasol yugsbnskga

( Abbc sg soudbs bazkugahbasoll{ ublosbc so}b~ kasg babud{, suoa~ygus-nou~+, gsmbu ygllrskga oac ub~grunb r~b hgub ckubnsl{ oac onnruosbl{ onnguckad sg b}sbuaolkskb~

Bugcb ~bukgr~l{ smbku bazkugahbasol bjjbnskzbab~~ ~g jou, smgrdm

bazkugahbasoll{ ublosbc so}b~ ka @gubo k~ ags ~holl -olhg~s >" gjDCY+, ~kanb k+ bouhou`bc hg~sl{ jgu suoa~ygusoskgakajuo~surnsrub kk+ ollgtbc jgu so} ubcrnskga~, ubjrac~ gub}bhyskga~ jgu hg~s babud{(kasba~kzb ~bnsgu~'onskzkskb~

( b!d!, smb bouhou`bc %suoa~ygusoskga(babud{(bazkugahbas so}% tgrlcabbc sg eb ngazbusbc oa kackzkcrol nga~rhyskga so} ~g o~ sgkanubo~b smb ollgnoskzb bjjknkban{ oac smb jlb}keklks{ gj dgzbuahbas~ybackad~!

Nruubas k~~rb~ oac ybu~ybnskzb~


13/27

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< Babud{ So}oskga ka @gubo -599;!?+ 1


14/27

?

< Bazkugahbasoll{ ublosbc so}b~6 ybunbas gj DCY -5992+ 1

Cbahou` 3!:2", Aguto{ >!:4", Absmbuloac~ >!:>", Jkloac >!54" 1

@gubo 5!;5" 1 GBNC ozd! 5!4?"

^grunb6 @kh, ^!(U!-599;+


15/27

?

Mgt(qrb~skga~7

Eo~bc ga b}ybukbanb ka GBNC ngrasukb~, @gubo ngrlc duocroll{-ers rlskhosbl{+ ~mkjs hgub ~ghb gj so} erucba~ jugh kanghb sg

babud{, tmklb occub~~kad yugybul{ smbku ygsbaskol khyons gakasbuaoskgaol nghybskskzbab~~ oac ck~sukerskgaol nganbua~!

( Sg cg smk~, smb @guboa dgzbuahbas abbc~ sg nga~kcbu jrusmbu smb jrllbazkugahbasol ng~s~ oac gsmbu b}sbuaol ng~s~ ka ~bsskad so} uosb~ ga

babud{, ymo~kad grs zoukgr~ b}bhyskga~ oac bazkugahbasoll{mouhjrl ~re~kckb~!


16/27

?

O duocroll{ uk~kad so} tgrlc ollgt jgu o ~hggsmbu suoa~kskgasg o lb~~ nouega(kasba~kzb bngagh{!

( Er~kab~~b~ oac mgr~bmglc~ tgrlc mozb hgub skhb sg ubylonb

smbku bqrkyhbas oac babud{(r~b yuonsknb~ tksm hgub bjjknkbasolsbuaoskzb~!

Smk~ k~ skhb jgu ~bsskad ry smb @gubo~ Bng So} Ubjguh tksm ozkbt sg gru jrsrub cbzblgyhbas oac ks ~mgrlc ol~g ubjlbns hgub

nlg~bl{ smb ~r~sokaoelb k~~rb ebkad occub~~bc!


17/27

?

Ga smb boul{ ~sodb gj khylbhbaskad bng so} ubjguh ka hoa{ngrasukb~, smbub tbub nganbua~ oegrs lg~kad kasbuaoskgaolnghybskskzbab~~ gj kacr~sukb~ oac er~kab~~ o~~gnkoskga!

Ka jons, bng so} ubjguh tgrlc lboc sg kanubo~bc

nghybskskzbab~~ o~ o ub~rls gj jk~noll{ abrsuol oac abs yg~kskzbbjjbns~ ga bhylg{hbas crb sg smb cbnubo~b gj hgub ck~sguskzbso}b~ ga kanghb oac smb yughgskga gj kaagzoskga gj abtdubba U*C sbnmaglgdkb~!

Yglksknol Eouukbu~ oac Nmbn` Ygkas~

?! ^bnsguol Nghybskskzbab~~ K~~rb~


18/27

?

Ks k~ ol~g khygusoas sg cbzk~b oyyugyukosb nghyba~oskga jk~nol~nmbhb~ jgu smb yggu mgr~bmglc~ dugry!

( Oyyl{kad abt bazkugahbasol so}b~ ka jrll, nghekabc tksmnghyba~oskga ~nmbhb~ jgu smb yggu, tgrlc eb smb uglb gjbazkugahbasol so}oskga!

( Ka Dbuhoa no~b, jgu b}ohylb, ks ngrlc onmkbzb e{ ckjjbubaskoskadso} uosb~ oac ho`kad ~ybnkol yugzk~kga~ jgu zrlabuoelb dugry~!^g smos yukzosb mgr~bmglc~ oac ~holl er~kab~~b~ oub smg~b tmgoub ralk`bl{ sg yo{ mkdm uosb~!

( GBNC ubnghhbac~ sg r~b b} yg~s ckubns nghyba~oskga~uosmbu smoa b} oasb so} b}bhyskga~ gj smk~ yruyg~b!

5! Bqrks{ nganbua~


19/27

?

Ks k~ ol~g khygusoas sg hokasoka suoa~youban{ ka smb yloaakadoac r~b gj smb so} ubzbarb tmknm noa cbjr~b ygsbaskolgyyg~kskga sg o abt bazkugahbasol so} nmoudb!

( Ks k~ abnb~~ou{ sg tbkdm yousl{ ngajlknskad cbhoac~ odoka~sbonm gsmbu jgu babud{(kasba~kzb ~bnsgu~, oac nghyoskeklks{ tksmhou`bs yukankylb~ oac k~~rb~ gj ochkak~suoskzb jbo~keklks{!

Jugh b}ybukbanb ka ngrasukb~ smos mozb oluboc{ khylbhbasbc bngso} ubjguh ka Brugyb, tb ho{ abbc o duocrol ymo~kad(ka gj smbubjguh~ oac smb r~b gj o yrelkn kajguhoskga nohyokda jgu~sugadbu kanbaskzb~!

( R@~ jrbl crs{ b~nolosgu noa eb o dggc b}ohylb o~ o ~lgt ers~rub to{ gj ho`kad yglkn{ ka~surhbas~ hgub cbhoackad oacbjjbnskzb!

>! Duocrol Ymo~b(ka

3! Yrelkn Onnbysoanb oac Nghylkoanb


20/27

5

Dubba so} nghhk~~kga~ gu kasbu(hkak~sbukol nghhkssbb~jgu bng so} ubjguh ~mgrlc eb bhymo~kvbc!

( Smb{ ho`b yugyg~ol~ jgu bazkugahbasol so} ubjguh oac ons o~ o

jgurh jgu ck~nr~~kga ga sgykn~ smos kanlrcb cb~kda, uosb~oac smb lk`bl{ khyons~!

( Oaol{vkad oac ubnghhbackad sg ubjguh e{ yglksknol youskb~ oaconocbhkn oac ka~sksrsb nkunlb~ noa eb ozokloelb!

@agtlbcdb suoa~jbu ebstbba ngrasukb~ oegrs smb r~b gj

bngaghkn ka~surhbas~ ka bazkugahbasol yglkn{ tgrlc ebcb~kuoelb, tmbube{ ngrasu{(~ybnkjkn ngackskga~ oub ebkadnga~kcbubc tmba ~rnm o suoa~jbu k~ cgab!

2! Ochkak~suoskga oac Dgzbuaoanb

:! Kasbuaoskgaol Nggybuoskga


21/27

5

Mgt hrnm tb lg~b kj tb cblo{ gyskhol jk~nol yglknkb~ jgubnglgdknoll{ ~r~sokaoelb cbzblgyhbas7

( Cu!@kh-@KYJ+~ nolnrloskga kacknosb~ smos smb ng~s gj ubdubs~ e{?9({bou~ cblo{ ohgras~ sg oegrs 3" gj Dug~~ Tgulc Yugcrns-guTgulc ozbuodb 8 9!:" gj DCY ka bonm ngrasu{+!

( Mbub, smb ubdubs~, o~ o ~gnkol ng~s gj yugnuo~skaoskga, k~

oyyug}khosbc e{ smb abs(yub~bas zolrb gj smb jrsrub nga~rhyskgalg~~b~ gj gyskhol yglknkb~ tksm bonm ~ybnkjkn yugnuo~skaoskganga~suokas ubloskzb sg tksmgrs yugnuo~skaoskga onskzkskb~!

Smk~ ub~rls ubzbol~ smos, bzba tksm ranbusokas{, smb ubdubs~ oub

ags abdlkdkelb ers ~kdakjknoas!

( khylkb~ smos smb bacgdbagr~l{ nolnrlosbc yg~~keklks{ oac uk~` gjyugeoeklk~skn ubdubs~ noa kanubo~b ~re~soaskoll{ tksm smb {bou~ gj

yugnuo~skaoskga!

Tmba(qrb~skga~7


22/27

5

Smb yg~kskzb bjjbns~ gj bng so} ubjguh oub smb ubcrnskga gjbabud{ nga~rhyskga egsm os aoskgaol oac mgr~bmglc~ lbzbl,smb cbnubo~b gj Ng

5bhk~~kga~, smb ckzbu~kjknoskga gj

babud{ ~grunb~, smb nuboskga gj ~ybnkolkvbc bhylg{hbas,oac smb yughgskga gj ~r~sokaoelb yugcrnskga oacnga~rhyskga hgcbl~!

Gab abdoskzb ~mgus(sbuh khyons k~ ga mboz{ babud{ r~bu~ ~rnmo~ jg~~kl jrbl blbnsuknks{ oac ~sbbl kacr~su{!

( Racgresbcl{, smb bng so} ubjguh tgrlc eb hgub bjjbnskzb oac

smb khyons ga kasbuaoskgaol nghybskskzbab~~ tgrlc eb ~hollbu kjhgub ngrasukb~ yousknkyosb gu so`b bqrkzolbas hbo~rub~!

Bjjbns~ gj Bng So} Ubjguh


23/27

5

Racbu smb abt AO ~{~sbh, nghyoakb~ tkll abdgskosb ekackad

odubbhbas~ tksm smb dgzbuahbas ga babud{ r~b oacdubbamgr~b do~ ubcrnskga soudbs~!

g Er~kab~~b~ tkll ubnbkzb ybaolskb~jgu ka~soanb, nguubnskgagucbu~ gu jkab~kj smb{ jokl sg hbbs smb soudbs~!

Ka Agzbhebu 599;, smb @guboa dgzbuahbas b~soelk~mbc o yloa

jgu smb khylbhbasoskga gj smb AO ~{~sbh ojsbu hrnm ck~nr~~kgatksm er~kab~~b~!

g Ebdkaakad ka Cbnbhebu 599;, ks to~ yrs ka ylonb ga o sukol eo~k~tksm nghyoakb~ smos mozb odubbc sg yousknkyosb zglrasoukl{!

g Smb ~{~sbh tkll duocroll{ b}yoac sg kazglzb hgub er~kab~~b~

Gsmbu Hou`bs Eo~bc Ka~surhbas~

?! Abdgskosbc Odubbhbas -AO+ ~{~sbh


24/27

5

Ga ?> Foarou{, 59?9 smb dgzbuahbas yugnlokhbc smb Eo~kn Ons

ga Lgt Nouega Dubba Dugtsm tmknm lo{~ smb lbdol juohbtgu`jgu hbo~rub~ sg ubcrnb dubbamgr~b do~b~ oac yughgsbbazkugahbas(jukbacl{ kazb~shbas oac cbzblgyhbas oac ks nghb~kasg jgunb jugh ?3, Oyukl, 59?9!

Eo~bc ga smk~ Ons, smb dgzbuahbas yloa~ sg yg~b sg ~bs hbckrh

sbuh dubbamgr~b do~ bhk~~kga ubcrnskga dgol smk~ {bou oacho`b smb lot sg kasugcrnb suocoelb ybuhks~ oac cbzblgy smb~{~sbh~ jgu smb ybuhks~!


5! Noy oac Suocb ~{~sbh


25/27

5

Smb dgzbuahbas kasugcrnbc o Dubba Basbuyuk~b Oyyugzol

~{~sbh ubngdakvkad er~kab~~b~ tmg~b >9" ~olb~ nghb~ jughyrelknl{ nbuskjkbc dubba sbnmaglgdkb~!

Mgtbzbu, smbub tgrlc eb ag khhbckosb oczoasodb jgu smg~btmg onmkbzb Dubba Basbuyuk~b Oyyugzol~!

Ka~sboc, tmba smb jkaoankol ~bnsgu kazb~s~ hgub smoa :9" gj

smbku jrac~ ka bksmbu dgzbuahbas nbuskjkbc dubba sbnmaglgdkb~ gudgzbuahbas oyyugzbc dubba basbuyuk~b~, smb kazb~sgu tkll dokajugh b}bhyskga~ jugh kanghb so} gu so} jubb kanghb!

Ka smk~ to{, smb jkaoankol ~bnsgu tgrlc mozb hgub yugjksoelb

kazb~shbas gyygusrakskb~ ka dubba basbuyuk~b oac smr~ dubbabasbuyuk~b ngrlc jkaoanb lgt(kasbub~s * lgad(sbuh noyksol hgubbo~kl{!


>! Dubba Jkaoanb


26/27

5

Smbub oub ~skll to{~ sg dg, bzba smgrdm dgzbuahbas dgs gjj sgo jku~s ~sby sg bng(~grac jk~nol yglknkb~!

( Nghyoubc tksm gsmbu GBNC ngrasukb~, @gubo mo~ lb~~ babud{(bjjknkbas kacr~sukol ~surnsrub~ tksm nghylknosbc jk~nol yglknkb~ oacloudb ckjjbubanb~ gj so} erucba~ ga bonm babud{ ~bnsgu~!

( Smbubjgub, @gubo k~ agt jonkad sg yubyoub jgu smb yg~s(@{gsg~nmbhb tmknm tgrlc bajgunb sg jkac o abt youockdh jgu cbolkadtksm bazkugahbasol ~r~sokaoeklks{ oac bngaghkn dugtsm!

( Ka gucbu sg khylbhbas smb @gubo~ abt ~nmbhb ~rnnb~~jrll{,o `b{ smbhb dubba so}b~ tgrlc eb b~~baskol sg yugzkcbdubosbu bjjknkban{ doka smugrdm mblykad sg dbs smb yuknb~ukdms o~~gnkosbc tksm smbku bazkugahbasol b}sbuaolkskb~!

To{~ Jgutouc


27/27

Smoa` [grSmoa` [gr

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Tax Policies for Green Growth in Korea