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Technical Report

Implications of Japan’s Spent Nuclear Fuel Taxes

일본 사용후핵연료세의 국내에 대한 시사점

Sung Jin Cho1
Yoon Kyung Kim2*
조 성진1
김 윤경2*
1Senior Research Fellow, Energy Transition Policy Research Group, Korea Energy Eocnomics Institute, Ulsan, Korea
2Professor, Department of Economics, Ewha Womans University, Seoul, Korea
1에너지경제연구원 에너지전환정책연구본부 선임연구위원
2이화여자대학교 경제학과 교수
*Corresponding Author
June 2021. pp. 227-236
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Abstract

우리나라 국회에서는 조세법률주의에 근거하여 사용후핵연료를 대상으로 하는 지역자원시설세 법안들을 활발히 발의하고 있다. 그러나 이 법안들의 상당수는 일본의 사용후핵연료세 현황만을 참고하고, 그 이면에 존재하는 양국간의 차이점을 간과하고 있다. 이에 본 연구에서는 일본의 사용후핵연료세 신설 절차, 과세 대상 선정, 세율 결정 과정, 과세에 대한 검토 방식 등을 조사하여 우리나라에 대한 시사점을 도출하였다. 조사 결과에 따르면, 일본은 우리나라와 달리 사용후핵연료세를 신설·갱신하는 절차를 법제화하고, 조세평등주의, 목적세 원칙 등과 같은 원칙과 기준을 명확히 설정하고 있다. 그리고 목적세로 부과된 세수의 용처 적합성에 의한 조세 성격 충족, 해당 지방자치단체의 재정수요를 반영한 추가 재원의 필요성 등을 평가하도록 제도화하고 있다. 이처럼 우리나라와 일본은 세법에서도, 세 신설 절차에서도, 세를 신설하는 목적에서도, 핵연료사이클 정책에서도 차이가 존재한다. 우리나라의 사용후핵연료 과세 신설은 국가간 상이한 여건을 파악한 후에 국내 실정에 맞는 방식으로 도입하여 실행하여야 정책 실패의 비용을 최소화할 수 있다.

키워드
사용후핵연료세
지역자원시설세
조세평등주의
교정적 조세

The Korean National Assembly has been actively proposing the Regional Resource and Facility Tax Initiative, which attempts to target spent nuclear fuel based on tax legalism. However, many of these initiatives refer only to Japan’s spent nuclear fuel tax status and ignore the differences between Japan and Korea when applying these taxes. This study reviewed the procedures followed in Japan for establishing spent nuclear fuel taxes, selecting the ground for taxation, determining tax rates, and reviewing the methods of taxation to draw implications for Korea. Unlike Korea, Japan legislates the procedures for establishing and renewing spent fuel taxes and clearly sets principles and standards such as tax equality and earmarked tax principles. In addition,, it is required to evaluate the need for additional financial resources that reflect the financial needs of the local government. Korea’s new taxation on spent nuclear fuel should be implemented in a manner that is suitable for domestic conditions after identifying the differences between the countries to minimize the cost of policy failure.

Keywords
Spent fuel tax
Regional resource and facility tax
Equality of tax burden
Pigouvian tax
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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 : 58
  • No :3
  • Pages :227-236
  • Received Date :2021. 05. 24
  • Revised Date :2021. 06. 18
  • Accepted Date : 2021. 06. 25
  • DOI :https://doi.org/10.32390/ksmer.2021.58.3.227
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