Feasibility Study of Taxation on Nuclear Power Generation

Sung-Jin Cho; Kyung Kim

doi:10.12972/ksmer.2017.54.2.160

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2017 Vol.54, Issue 2 Preview Page Next Page

Technical Report

Feasibility Study of Taxation on Nuclear Power Generation 원자력발전에 대한 과세 타당성 조사

30 April 2017. pp. 160-170

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Abstract

Although nuclear power generation is a subject to tax exemption in Korea, as the environmental and correctional functions for internalizing external costs are strengthened, discussions about taxes on nuclear power generation are actively being conducted. This paper reviewed thoroughly the feasibility of taxation on nuclear power generation by investigating Korea's energy taxes system, types of taxation, and foreign cases of nuclear plant taxation. When considering foreign cases review and the energy taxes in Korea, it might be possible to internalize the cost of severe nuclear accident, radioactive leakage and so on through the taxes and duties. It is more desirable that the taxation on nuclear power is levied in the form of duties, and more appropriate in the form of fund charged on nuclear power fuels or energy consumption.

Keywords

Nuclear power

Taxation

Externality

Charge

우리나라에서 원자력발전은 비과세 대상이지만, 지역자원시설세, 기본지원사업, 특별지원, 사업자지원금, 원전연구개발 부담금으로 다른 전원보다 큰 규모의 지원금을 지급한다. 그러나 원전 입지 지방자치단체를 중심으로 원전연료세의 도입이 제기되고 있고, 에너지세제의 환경세적 기능과 외부비용 교정기능이 강화되면서 원전의 과세 도입에 대한 논의가 활발해지고 있다. 이에 본 논문은 우리나라의 에너지세제, 과세의 유형, 해외의 원전 과세 사례를 통하여 원자력발전에 대한 과세의 타당성을 검토하였다. 해외사례에 대한 검토 결과와 우리나라의 에너지 과세를 고려할 때에 중대 원전사고, 방사성 누출 사고 등에 따른 비용을 조세 혹은 부담금으로 발전원가와 가격에 반영하여 외부성을 내부화시키는 것을 고려할 수 있다. 이는 일반세제보다는 부담금으로 원전연료 혹은 전력소비 자체에 부과하여 기금으로 운영하는 것이 적합하다. 더하여 부담금은 국민수용성과 용도 적합성을 고려하여 과세 목적과 용도를 특정화해야 한다.

키워드

원자력발전

과세

외부성

부과금

References

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Information

Publisher :The Korean Society of Mineral and Energy Resources Engineers
Publisher(Ko) :한국자원공학회
Journal Title :Journal of the Korean Society of Mineral and Energy Resources Engineers
Journal Title(Ko) :한국자원공학회지
Volume : 54
No :2
Pages :160-170
Received Date : 2017-03-03
Revised Date : 2017-04-07
Accepted Date : 2017-04-20
DOI :https://doi.org/10.12972/ksmer.2017.54.2.160

Journal of the Korean Society of Mineral and Energy Resources Engineers ISSN:2288-0291(Print) 2288-2790(Online) 한국자원공학회지

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