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Research Project Report

Research Project Report 상세보기
A Study on the Enhancement of the Marine Quasi-Tax Calculation System
Report No. 2017-03 Research Manager Jeong-In,Chang
File

Summary


◦ As a result of the analysis on the current marine quasi-tax system,
50% of those who are imposed with CCME were either landfill
projects or those involved with landfill, converted into 67% in land
area. National projects took relatively high proportion.
◦ In addition, aggregate extraction in EEZ takes up a majority share of
the public water occupation and use activity in terms of land area,
number of case and amount, being interpreted that tax imposed on
occupation does not fully reflect the benefits of spatial occupation of
public waters bordering the land area (use of similar types with land).
◦ The major issues with the marine quasi-tax system are that CCME
does not fully reflect the values of marine environment and natural
destruction in the calculation system, characteristics of marine space
need to be considered through regional coefficient, taxation target
need to be expanded and collection source are not fully used in
accordance with the intention of the system.
◦ The marine environment improvement charge has an issue of reduced
payer base due to the abolition of the payer target and the scope of
pollutant payer base is limited, which needs to be expanded to secure
effectiveness. The OUFP is diverse in imposition types and
complicated in imposition system, which requires simpler and more
effective classification. The imposition based on publicly notified
individual land price of a nearby area per land area and the
utilization of tax sources for the public waters management purpose
show limitations as the tax income source belongs to the local
government. In addition, the environment fee for aggregate extraction
which is the subject to the occupation and use fee shall be
necessarily considered to fall under the influence of CCME.
◦ Looking at the global trend, the United States and Germany are
prominent in that they have a preliminary inspection phase that can
avoid or minimize damages to the marine ecosystem and offer
various options to pay for environmental fee or restore natural
environment to replace natural destruction. The UK operates marine
license system and marine property lease system and China operates
marine use fee system that takes into consideration of the marine
characteristics and use intensity and the marine ecosystem reward
system that charges environment fee for nature destruction.
◦ After the review on the domestic environmental quasi-tax system, the
environment charge for the mountain area is evaluated the most
active in recovering environmental cost for the use of natural asset
based on the value of ecosystem.
◦ This study divided, calculation factors for the domestic marine
quasi-tax system and provided application methods and steps
empirically to apply marine ecosystem service values to the
calculation system. As a result of analysis, the purpose of imposition
of marine quasi-tax is divided into “public property use fee” and
“burden for environmental charge” and the calculation factors were
selected as “utilization effect” and “marine characteristics” as core
factors. The case of value estimation for the ocean in the domestic
ecosystem service’s database was reviewed to apply the value of
marine ecosystem service to the calculation system and
meta-regression analysis and the representative value selection
methods were applied as a pilot to apply service value of a specific
ecosystem, tidal flat to the calculation criteria of CCME. The
meta-regression function transfer method applied to 40 tidal-flat
value estimates was not statistically significant. The representative
value selection methods estimates the annual average value of tidal
flat as 6,680KRW/ ㎡as of 2012. The permanent loss value of tidal
flats using the landfill project is estimated to be around
120,000KRW/unit area. Assuming that the value of the ecosystem
services such as tidal flats is reflected in the regional coefficient of
CCME by the policy managers, the coefficient tantamount to
120,000KRW can be designed using regional coefficient and summing
coefficient for charge per unit area (250KRW).
◦ The marine quasi-tax calculation system guidelines specify the
purpose of quasi-tax, system, compositions of the system, guidelines
for charge system, guidelines for use fee system, guidelines for the
consideration of the maritime characteristics. The system
improvement measures provide the direction for the entire system
and improvement measures for each system, which include (1)
revision of regional coefficient for CCME, (2) improvement measures
for the OUFP, (3) rationalization of the marine environment
improvement fund target and (4) improvement measures for the
charge system for the aggregate extraction action as an adjustment
measures among systems.

Research Project Report 상세보기
A Study on the Enhancement of the Marine Quasi-Tax Calculation System
Report No. 2017-03 Research Manager Jeong-In,Chang
File

Summary


◦ As a result of the analysis on the current marine quasi-tax system,
50% of those who are imposed with CCME were either landfill
projects or those involved with landfill, converted into 67% in land
area. National projects took relatively high proportion.
◦ In addition, aggregate extraction in EEZ takes up a majority share of
the public water occupation and use activity in terms of land area,
number of case and amount, being interpreted that tax imposed on
occupation does not fully reflect the benefits of spatial occupation of
public waters bordering the land area (use of similar types with land).
◦ The major issues with the marine quasi-tax system are that CCME
does not fully reflect the values of marine environment and natural
destruction in the calculation system, characteristics of marine space
need to be considered through regional coefficient, taxation target
need to be expanded and collection source are not fully used in
accordance with the intention of the system.
◦ The marine environment improvement charge has an issue of reduced
payer base due to the abolition of the payer target and the scope of
pollutant payer base is limited, which needs to be expanded to secure
effectiveness. The OUFP is diverse in imposition types and
complicated in imposition system, which requires simpler and more
effective classification. The imposition based on publicly notified
individual land price of a nearby area per land area and the
utilization of tax sources for the public waters management purpose
show limitations as the tax income source belongs to the local
government. In addition, the environment fee for aggregate extraction
which is the subject to the occupation and use fee shall be
necessarily considered to fall under the influence of CCME.
◦ Looking at the global trend, the United States and Germany are
prominent in that they have a preliminary inspection phase that can
avoid or minimize damages to the marine ecosystem and offer
various options to pay for environmental fee or restore natural
environment to replace natural destruction. The UK operates marine
license system and marine property lease system and China operates
marine use fee system that takes into consideration of the marine
characteristics and use intensity and the marine ecosystem reward
system that charges environment fee for nature destruction.
◦ After the review on the domestic environmental quasi-tax system, the
environment charge for the mountain area is evaluated the most
active in recovering environmental cost for the use of natural asset
based on the value of ecosystem.
◦ This study divided, calculation factors for the domestic marine
quasi-tax system and provided application methods and steps
empirically to apply marine ecosystem service values to the
calculation system. As a result of analysis, the purpose of imposition
of marine quasi-tax is divided into “public property use fee” and
“burden for environmental charge” and the calculation factors were
selected as “utilization effect” and “marine characteristics” as core
factors. The case of value estimation for the ocean in the domestic
ecosystem service’s database was reviewed to apply the value of
marine ecosystem service to the calculation system and
meta-regression analysis and the representative value selection
methods were applied as a pilot to apply service value of a specific
ecosystem, tidal flat to the calculation criteria of CCME. The
meta-regression function transfer method applied to 40 tidal-flat
value estimates was not statistically significant. The representative
value selection methods estimates the annual average value of tidal
flat as 6,680KRW/ ㎡as of 2012. The permanent loss value of tidal
flats using the landfill project is estimated to be around
120,000KRW/unit area. Assuming that the value of the ecosystem
services such as tidal flats is reflected in the regional coefficient of
CCME by the policy managers, the coefficient tantamount to
120,000KRW can be designed using regional coefficient and summing
coefficient for charge per unit area (250KRW).
◦ The marine quasi-tax calculation system guidelines specify the
purpose of quasi-tax, system, compositions of the system, guidelines
for charge system, guidelines for use fee system, guidelines for the
consideration of the maritime characteristics. The system
improvement measures provide the direction for the entire system
and improvement measures for each system, which include (1)
revision of regional coefficient for CCME, (2) improvement measures
for the OUFP, (3) rationalization of the marine environment
improvement fund target and (4) improvement measures for the
charge system for the aggregate extraction action as an adjustment
measures among systems.

이전글, 다음글 읽기
이전글 Strategy for the Vitalization Economies in Inland Fishing Coofm Rmeugnioitniaels Network
다음글 A Study on Improvement Measures for Coastal Erosion Management Policy