Journal of Korean Society of Transportation ISSN:1229-1366(Print) 2234-4217(Online) 대한교통학회지

The government is converting internal combustion engine vehicles to eco-friendly vehicles to promote carbon neutrality in the transportation sector, however, which is expected to result in a lack of government tax revenue. The current automobile tax is levied by engine displacement (cc), making it difficult to apply to eco-friendly vehicles, so it is necessary to think of a policy to secure a sustainable tax in the carbon-neutral era. After analyzing the problems of the current automobile holding tax, this study tried to prepare an improvement plan by applying the characteristics of non-combustible fine dust. First of all, the automobile tax currently levied on the engine displacement was suggested to be changed to that on carbon tax base. In this case, considering that the carbon based tax is likely to decrease, this study proposed to fill the carbon based tax. shortage by adding a weight tax that can be imposed on any kinds of vehicles regardless of vehicle types. Since internal combustion locomotives impose taxes both by carbon emission and weight at the same time, their average automobile tax is relatively high, so the policy effect to induce the reduction of internal combustion locomotives can also be maintained. In addition, this study suggested to add the concept of property tax reflecting the car price in the future. Lastly, a vehicle tax system linked with mileage data was proposed in consideration of the exhaust gas emitted in proportion to the mileage.