• 제목/요약/키워드: Tax Reduction

검색결과 121건 처리시간 0.035초

유럽공동체 배출권거래제 도입 효과에 대한 실증분석 (Empirical Analysis of the Effect of EU ETS on the CO2 Emission)

  • 김현;이광훈
    • 자원ㆍ환경경제연구
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    • 제19권4호
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    • pp.875-896
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    • 2010
  • 본 논문은 DID(Difference in Differences) 추정모형을 이용하여 유럽공동체 25개 회원국에 대해 2005년~2007년간 1단계 시행이 완료된 바 있는 배출권거래제도가 참여 국가들의 이산화탄소 배출량을 감소시키는 효과가 있었는지를 분석하였다. 이를 위해 이러한 배출권거래제 1단계 시행이 적용되지 않았던 17개국을 포함한 유럽 대륙 42개국에 대한 1990년~2007년까지의 패널자료를 구축하였다. 추정결과를 도출함에 있어서 계열 상관이 존재하는 경우 DID 추정에서 발생할 수 있는 통상적 표준오차의 편차 문제를 고려하여 두 가지의 강건한 표준오차 값들을 추가적으로 계산하여 제시하였다. 그 결과 배출권거래제의 시행이 이산화탄소 배출량을 감소시키는 효과가 표준오차의 계산방법에 무관하게 상당히 일관되고 강건하게 나타나는 것으로 분석되었다. 아울러 잠재에너지세율의 증가 역시 일관되게 일인당 이산화탄소 배출량을 감소시키는 효과가 있는 것으로 나타났다. 반면에 일인당 GDP나 인구밀도 등이 일인당 이산화탄소 배출량에 미치는 영향은 표준오차의 계산방법에 따라 일관되지 못한 결과를 나타내었다. 특히 환경쿠즈네츠가설은 강건한 표준오차를 사용하는 경우 통계적으로 뒷받침되지 못하였다.

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블루투스 센서노드를 이용한 온실가스 배출 저감 측정 및 관리시스템 (Measuring the Greenhouse Gas Emission Reduction and Management System Using Bluetooth Sensor Node)

  • 이승진;진교홍
    • 한국정보통신학회논문지
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    • 제17권5호
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    • pp.1095-1100
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    • 2013
  • 이산화탄소는 지구 온난화를 가속화시키는 주요 원인이며 몇몇 국가에서는 이산화탄소의 배출량을 줄이기 위한 노력으로 가까운 목적지로 이동할 때 자동차 대신에 자전거를 이용할 것을 권장하는 정책들을 내놓고 있다. 본 논문에서는 자전거 운행 거리를 측정하여 이산화탄소 배출량이 얼마나 감소하였는지 확인할 수 있는 장치를 개발하고 데이터베이스 서버에서 관리할 수 있는 시스템을 개발하였다. 개발된 어플리케이션은 스마트 디바이스에서 수신한 데이터를 가공하여 이용자별 자전거 주행거리, 탄소 배출 저감량, GPS를 이용한 자전거 운행경로, 일일 은행나무 심은 수를 자전거 이용자들이 확인할 수 있도록 제공하고 있다. 제안한 시스템을 적용한 자전거를 이용하는 사람에게 운행거리에 따라 소액지급이나 세금 감면과 같은 방법으로 보상하는 방안을 마련한다면 자전거의 이용률을 높여 이산화탄소 배출 저감에 도움이 될 것으로 기대된다.

신기후체제 대응을 위한 기후기금 조성의 법·정책적 과제 (Legal and Policy Tasks for Raising a Climate Fund in Response to a New Climate Regime)

  • 구지선;박철호
    • 한국기후변화학회지
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    • 제9권2호
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    • pp.181-195
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    • 2018
  • On December 12, 2015, the Conference of the Parties to the United Nations Framework Convention on Climate Change (UNFCCC) adopted the Paris Agreement, in which several developed and developing countries all committed to participating in the reduction of greenhouse-gas (GHG) emissions. South Korea has submitted an intended nationally determined contribution (INDC) proposal with a target to cut down 37% greenhouse gas business as usual (BAU) until 2030 in preparation for the 2030 GHG BAU. Under the post-2020 regime, which will be launched from 2021 as the agreement entered into force early, it is expected that efforts to support GHG reduction and adaptation to climate change in developing countries will be accelerated with the utilization of technologies and financial resources of developed countries. South Korea has established the Basic Plan for Climate Change Response and the Basic National Roadmap for Greenhouse Gas Reductions by 2030 to promote the response to climate change at the government level. The Ministry of Science and ICT, as the National Designated Entity designated by the UNFCCC, has come up with middle and long-term strategies for climate technology cooperation. South-Korea has an abundance of energy-consuming industries to support its export-oriented industrial structure; it is thus expected that achieving the GHG reduction target will incur a considerable cost. Moreover, in order to meet the reduction target (11.3%) of the intended nationally determined contribution proposed by South Korea, it is necessary for South Korea to actively promote projects that can achieve GHG reduction achievements, and financial resources are needed as leverage to reduce risks that can occur in the early stages of projects and attract private sector investment. This paper summarizes the theoretical discussions on climate finance and conducted a comparative analysis on the status of the funds related to climate change response in the UK, Germany, Japan and Denmark. Through this, we proposed the legal and policy tasks that should be carried forward to raise public funds that can be used for creation of new industries related to climate change as well as to reduce GHG emissions in South Korea. The Climate Change Countermeasures Act, which has been proposed by the National Assembly of South-Korea, stipulates the establishment of funds but there is no additional funding except for general account. In this regard, it is also possible to take measures such as the introduction of carbon tax or the collection and use of royalties through technology research and development projects for climate change, such as Industrial Technology Innovation Promotion Act. In addition, since funds are used in various fields such as domestic greenhouse gas reduction, technology development, and overseas projects, it is necessary to establish a system in which various ministries cooperate with the operation of the fund.

친환경 버스 도입에 따른 경제성 분석에 관한 연구 (대구광역시 중심으로) (A Study on the Economic Analysis of Introducing Battery-Based Eco Bus: Case Study of Daegu City, South Korea)

  • 박재석;김성열;김동민
    • 전기학회논문지
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    • 제67권3호
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    • pp.343-351
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    • 2018
  • Renewable energy sources has drawn considerable attention as clean energy sources because of changing public attitudes regarding greenhouse gas and fine dust. Recently, in this respect, the government provides the drivers of electric vehicles with various benefits such as tax reduction, financial incentives and free parking from the public to the private sector. Plug-in electric vehicles are the most common in the private sector. Otherwise, different types of battery-based buses in the public sector are being developed, and there are three main types of charging: plug-in, battery swapping and wireless. Therefore, economic assessment of charging types in each bus route is required in order to facilitate the use of battery-based buses instead of the existing CNG buses. In this paper, net present value(NPV) and B/C ratio of charging types are evaluated in consideration of the bus schedule, the cost of charging station, and the life cycle of battery, etc. per each bus route. In case study, main bus routes in Daegu City are simulated with the proposed evaluation method to validate the eco-bus project.

공동주택 리모델링 정책의 현황과 개선방향 (The policy issues for the apartment remodeling projects)

  • 윤영선
    • 한국건설관리학회:학술대회논문집
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    • 한국건설관리학회 2002년도 학술대회지
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    • pp.42-45
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    • 2002
  • 공동주택 리모델링은 유지보전과 개량보전이라는 두 가지 관점을 포괄하고 있다. 유지보전과 관련해서는 현재 장기수선계획과 특별수선충당금제도가 있으나 제대로 운용되지 못하고 있다. 그리고 개량보전을 위해서는 최근 관련 법의 개정이 이루어지고 있는 등 제도적 여건이 조성되고 있다. 향후 공동주택 리모델링의 활성화를 유도하기 위해서는 첫째, 특별수선충당금제도의 내실화를 위한 조세 감면 등의 인센티브 제공과 공익적인 기구의 설립을 통한 운영 등이 요구된다. 그리고 주민들의 실질적인 리모델링 욕구에 부응하기 위하여 세대수 증가, 내력벽 철거 및 발코니 용도 변경 등의 사안에 대해서도 전향적인 검토가 요구되고 있다. 또한, 리모델링에 대한 유인책 제공을 위한 조세 및 금융상의 지원도 필수적으로 요구되고 있다. 이밖에 중고주택정책, 재건축정책, 리모델링을 고려한 신축주택의 설계 지침 마련 등 여건 조성을 위한 관련 제도의 개선도 요구되고 있다.

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The Status and Future Challenges of Tobacco Control Policy in Korea

  • Cho, Hong-Jun
    • Journal of Preventive Medicine and Public Health
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    • 제47권3호
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    • pp.129-135
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    • 2014
  • Tobacco use is the most important preventable risk factor for premature death. The World Health Organization (WHO) Framework Convention on Tobacco Control (FCTC), the first international public health treaty, came into force in 2005. This paper reviews the present status of tobacco control policies in Korea according to the WHO FCTC recommendations. In Korea, cigarette use is high among adult males (48.2% in 2010), and cigarette prices are the lowest among the Organization for Economic Cooperation and Development countries with no tax increases since 2004. Smoke-free policies have shown incremental progress since 1995, but smoking is still permitted in many indoor public places. More than 30% of non-smoking adults and adolescents are exposed to second-hand smoke. Public education on the harmful effects of tobacco is currently insufficient and the current policies have not been adequately evaluated. There is no comprehensive ban on tobacco advertising, promotion, or sponsorship in Korea. Cigarette packages have text health warnings on only 30% of the main packaging area, and misleading terms such as "mild" and "light" are permitted. There are nationwide smoking cessation clinics and a Quitline service, but cessation services are not covered by public insurance schemes and there are no national treatment guidelines. The sale of tobacco to minors is prohibited by law, but is poorly enforced. The socioeconomic inequality of smoking prevalence has widened, although the government considers inequality reduction to be a national goal. The tobacco control policies in Korea have faltered recently and priority should be given to the development of comprehensive tobacco control policies.

벤처 인증의 생산 및 기술적 비효율성에 대한 영향 분석 (A study on the Effect of the Venture Identification System on Productivity and Technical Inefficiency)

  • 유연우;노재확
    • 디지털융복합연구
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    • 제9권6호
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    • pp.295-311
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    • 2011
  • 정부는 벤처 인증을 통하여 벤처 기업의 발전을 도모하고 있다. 이를 달성하기 위하여 매 년 '벤처 기업 정밀 실태 조사'를 실시하고 있다. 본 연구는 이 자료를 이용하여 벤처 정책의 효과를 파악하기 위한 목적으로 시작하였다. '벤처 기업 정밀 실태 조사'에 나타난 지원의 효과는 창업활성화, 기술 혁신 도모, 마케팅 능력의 향상, 기업 이미지의 개선, 자금 조달 및 투자, 조세 감면의 이익 등으로 벤처 기업 인증의 효과를 인정하고 있는 것으로 보인다. 그러나 자본과 노동을 기본으로 사용하는 생산 함수를 추정하고, 이를 이용한 매출 함수를 이용하여 벤처 지원의 효과를 보면 실제로 생산과 매출의 증대를 가져오는 것은 자금 조달 및 투자의 용이성만 통계적으로 유의하게 효과를 주는 것으로 나타났다. 또한 기술적 비효율성의 제거에 도움이 되는가를 살펴보았더니 벤처 지원으로 추정된 각 효과는 실제로 기술적 비효율성을 제거하는 것으로 나타났으나 창업의 용이성은 반대로 기술적 비효율성을 오히려 증가시키는 것으로 나타났다.

옥상녹화 적용확대를 위한 녹색건축인증제도 개선방안 연구 - 미국 LEED 및 영국 BREEAM의 비교·분석을 중심으로 - (Study on Improvement Measures of Green Standard for Energy and Environmental Design for Expansion of Applying Green Roof - Focused on LEED in the USA and BREEAM in the UK -)

  • 김지현;권혁삼;김정곤;이범식
    • 대한건축학회논문집:구조계
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    • 제34권2호
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    • pp.75-82
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    • 2018
  • Green roof in Korea has been recognized as part of landscape area and local governments enacted municipal ordinance for supporting green roof thereby assisting part of expenses spent for green roof within a range of budget for buildings which are eligible for the green roof support of existing buildings. However, it is necessary to enforce a regulation of mandatory green roof for new buildings in order to expand green roof application and provide a variety of assistances such as subsidy payment, tax relief, and mitigation of floor area ratio-related regulation as done in other advanced nations. In particular, LEED(Leadership in Environmental and Energy Design) in the USA applies additional point directly for green roof in terms of the reduction in heat island effects. For example, the following items are beneficial to have additional points: habitat preservation or restoration, external space, rainwater management, reduction in outdoor water usage, minimum energy performance, and optimum energy performance. In addition, the BREEAM(Building Research Establishment Environmental Assessment Method) in the UK specifies green roof as one of assessment items to be complied in terms of diversity of species. As such, LEED and BREEAM reflect direct and indirect effects of green roof on assessment criteria, which suggest a direction to green building certification criteria in Korea where only additional points are given for green roof according to soil depth.

서울시 일반폐기물의 통합적 관리체계에 관한 연구 (A Study on the Integrated Management System of Municipal Solid Waste from Seoul Metropolitan City)

  • 우세홍;홍상균
    • 한국환경보건학회지
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    • 제19권4호
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    • pp.51-58
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    • 1993
  • The integrated solid waste management for Seoul Metropolitan city can be established on the basis of the following hierarchy of priorities: 1. Efforts for source reduction should be propelled by both government and citizens to achieve the effects of resource conservation. The adequate production and consumption which are environmentally amenable and sustainable can be induced by the reasonable imposition of deposit money for waste treatment to one-time use products. To accomplish source reduction effectively, the induction of legal and institutional regulation of producer and consumer participation is requisite. 2. For resource recovery, wastes generated should be recycled as far as practicable. Community residents are responsible to separate discharge, the authorities concerned have responsibility of separate collection, and recycling industry should be assissted through tax reduction and financing. Resource separation facilities can be constructed at Kimpo Metropolitan landfill site for wastes not separately collected due to some unavoidable circumstances. 3. Garbage should be composted. Garbage is uneconomical for incineration, because it has high moisture content and low calorie, thus there is no reason for the incineration of garbage even though garbage is classified into combustibles. Composting facilities can be located at sites which are not densely populated and easily accessible to transportation, for example, Kimpo Metropolitan landfill site. Compost produced can be managed by the authorities for the use of fertilizer to a green tract of suburban land and farms. 4. Nonhazardous combustible wastes not recyclable can be utilized for thermal recovery at the incinerators which are completely equipped with pollution control devices. According to the trend of local autonomy and the equity principle of local autonomous entities, incineration facilities of minimal capacity required can be constructed at each districts of Seoul Metropolitan city which have organized local assembly. In case of Yangcheon district, the economically combustible waste quantity is about 260 tons/day which exceeds 150 tons/day, the incineration capacity of existing facility. But, from now on, waste quantity can be reduced substantially by the intensive efforts of citizens for source reduction and recycling and the institutional support of administrative organizations. Especially, it is indispensable for the government to constitute institutional and technological bases that can recycle paper and plastics form 43% of waste generated. A good time for constructing of incineration facilities for municipal solid waste can be postponed to the time that pollution control technologies of domestic enterprises are fully developed to satisfy the standards of air pollution prevention, because the life expectancy of Kimpo Metropolitan landfill site is about 25 years. Within this period, institutional improvements and technological advancements can be attained, while the air qual. ity of Seoul Metropolitan city can be ameliorated to the level to afford incineration facilities. 5. For final disposal, incombustibles and ash are landfilled sanitarily at Kimpo Metropolitan landfill site.

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미국 영리병원과 비영리병원의 의료이용도와 재무성과 비교 (Health Services Utilization and Financial Performance of For-Profit versus Nonprofit Hospitals: A Study of General Acute Care Hospitals in the United States)

  • 최만규;이건형;이보혜
    • 보건행정학회지
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    • 제18권4호
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    • pp.148-169
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    • 2008
  • As the Korean Government began to perceive healthcare as one of foundational industries for national dynamics, there has been mounting advocacy for the introduction of for-profit hospitals with a view to bringing efficiency in healthcare services industries and improvement of their international competitiveness. The Government is now considering the issue from all angles in favor of permitting for-profit hospitals. However, There have been few precedent studies on this subject to provide helpful data for the discussion and in the health policy making. This study used private hospitals - for-profit and nonprofit - in Florida, USA as study subjects to accumulate basic data that may be utilized for those involved in debates and health policy making relating to the introduction of for-profit hospitals in Korea. Among all the private general hospitals in Florida, those surveyed by AHA(American Hospital Association) for four consecutive years from 2001 and 2004 and others reported about to MCR(Medicare Cost Report) included in the collected data for analysis. In total 139 private general hospitals consisting of 73 for-profit hospitals and 66 nonprofit hospitals were included in the collected analysis data. Results of analysis revealed no significant difference between for-profit hospitals and nonprofit hospitals in the usage aspects of healthcare services including the average length of stay and the ratio of Medicare vs Medicaid patients. However, financial performances indicated by such factors. as the pre-tax return on assets and the pre-tax operating margin showed to be significantly higher in for-profit hospitals compared with nonprofit hospitals. And the ratio of personnel expenses and the turn period of total assets showed to be significantly lower in for-profit hospitals. Based on the hypothesis that arguments about the introduction of for-profit hospitals have considerably different viewpoints depending on the size of hospital represented by the number of bed, these two hospital types were compared again using the number of beds as a controlled factor, but the results were similar. We, therefore, could conclude that the for-profit hospitals in Florida included in this study could, in their for-profit operation, improve their financial performance by pursuing cost reduction and effectively utilizing their assets without limiting the amount and the range of their services or avoiding less medically protected groups such as Medicare and Medicaid patients.