한국 건물부문 탄소세 도입 방안

Abstract

Carbon tax is very effective method for the reduction of greenhouse gas in building section. This study suggests the carbon tax system of building section in South Korea. Carbon tax can be classified as direct tax type and indirect tax type. The proposed carbon tax system respectively linked to secured property tax, property transfer tax and energy tax type. The carbon tax with direct tax type will make the building owner aware of the importance of building energy. Hence, the carbon tax will enhance the low-carbon structuralization of building sector. The profit gained from carbon tax in building sector must be redistributed to stakeholders in building section as incentives to secure the sustainability of the low-carbon structuralization.