Earticle

초록

영어

Accounting has been implicated in a more positive shaping and influencing of the which is regarded as problematic, the forms which public debates task and the options seemingly available for management and public action. This recently enacted tasks the first steps towards practical implementation of the polluter pays principle, particularly in establishing a system of integrated pollution control. Amongst other requirements, companies will have to meet the charges that are gradually being phased in to pay for regulatory and control bodies to inspect them and will face heavy financial penalties for breaking specified emission limits. Furthermore, industry will have to foot the bill for environmental impact assessments which will be required in the case of new development. Perhaps of most significance for the environmental taxes function, however, in terms of costing out new pollution control methods, is the legal obligation imposed to minimize waste production utilizing. We closing this paper with a few summary messages: First, Environmental taxes systems capable of providing significant quantitative data may be technically difficult to design. Second, Environmental taxes is, arguably, more important than financial information, and effort time must be expanded on getting this presentation right. Third, Accountants through their training are ideally placed to play a leading role in environmental taxes systems.

목차

I. 서론
 II. 국내 환경오염 현황과 원인
  1. 수질오염
  2. 대기오염
  3. 폐기물 발생현황
 III. 환경세(경제적 유인수단)의 이론적 배경
  1. 환경정책과 환경세의 도입
  2. 환경세의 비용효율성
  3. 환경세의 종류
 IV. 환경친화적인 세제개편
  1. 환경친화적인 조세체계
  2. 환경세 도입과 세수
  3. 환경세 도입이 고용에 미치는 영향
  4. 환경세 도입이 물가인상에 미치는 영향
  5. 환경세 도입의 소득재분배 효과
  6. 환경세 도입이 시장과 경쟁력에 미치는 영향
 V. 요약 및 결론
 참고문헌
 Abstract

저자

• 김경태 [ Kyung Tae Kim | 동의대학교 상경대학 경영학부 교수 ]
• 김종민 [ Jong Min Kim | 동의공업대학 사무자동화과 조교수 ]

참고문헌