tax policies for green growth in korea
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?: Frl{ 59?9
@{rad(mbb @kh
Hkak~su{ gj ^suosbd{ oac Jkaoanb -HG^J+
^bgrl, @gubo
So} Yglknkb~ jgu Dubba Dugtsm
ka @gubo
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K! Kasugcrnskga 6 @gubo~ Abt Dugtsm Youockdh
KK! Brugyboa B}ybukbanb~ oac Lb~~ga~
KKK! To{~ jgutouc jgu @gubo
Ngasbas~
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Smb Aoskgaol ^suosbd{ jgu Dubba Dugtsm k~ o nghyubmba~kzb lgad(
sbuh ho~sbu yloa sg occub~~ smb h{ukoc gj nmollbadb~ b}onbueosbce{ egsm nlkhosb nmoadb oac ub~grunb cbylbskga!
Smb Aoskgaol ^suosbd{ jgu Dubba Dugtsm bazk~odb~ smubb hokagefbnskzb~6
g Smb jku~s gefbnskzb k~ sg bjjbnskzbl{ cbol tksm nlkhosb nmoadb oacossoka babud{ kacbybacbanb!
g Smb ~bngac gefbnskzb k~ sg nubosb abt badkab~ gj dugtsm gahrlskylb jugas~!
g Smb smkuc gefbnskzb k~ sg uok~b gzbuoll qrolks{ gj lkjb jgu smb ybgylboac sg bamoanb ngasukerskga sg smb kasbuaoskgaol nghhraks{ smugrdm~sugad oczgnon{ jgu dubba dugtsm!
Dubba Dugtsm ^suosbdkb~ ka @gubo
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O~ko~ jgrusm(loudb~s babud{ nga~rhbu ~bs oa ohekskgr~ dgol gjnrsskad dubbamgr~b do~ bhk~~kga~ e{ >9 ybunbas eblgtb}ybnsbc lbzbl~ ka 5959, bqrkzolbas sg o ubcrnskga gj 3ybunbas jugh 5992 lbzbl~!
( Smk~ k~ gab gj smb hg~s oddub~~kzb soudbs~ ka smb aga(Oaab} Kngrasukb~!
@gubo~ oaagranbhbas to~ hocb khhbckosbl{ omboc gj smbhrnm oasknkyosbc nlkhosb sol`~ ka Ngybamodba!
( @gubo~ soudbs ~bsskad k~ o zglrasou{ oac raklosbuol onskga, oac@gubo mgyb~ ks~ bjjgus~ tkll nubosb o hgub ngacrnkzboshg~ymbub jgu gsmbu cbzblgykad ngrasukb~ badodbhbas o~ tbllo~ jrusmbu nghhkshbas~ jugh cbzblgybc ngrasukb~!
Dubba Dugtsm ^suosbdkb~ ka @gubo
?! ^bs o aoskgaol dgol gj nrsskad bhk~~kga~ -599;!??+
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@gubo ubnbasl{ b~soelk~mbc o nghyubmba~kzb ons ga dubbadugtsm sg hbbs smb bhk~~kga soudbs oac yughgsb bng(jukbacl{kazb~shbas oac cbzblgyhbas!
( Ks tkll ol~g yr~m jgu o noy oac suocb lbdk~loskga
Smb @guboa dgzbuahbas yubyoubc jgu o zoukbs{ gj hbo~rub~ gjsmb dubba dugtsm ka 599; oac tkll yrs smg~b yloa~ kasg onskga!
( Olsmgrdm ~ghb nghyoakb~ zgknbc smbku tguukb~ ga smb yglkn{ckubnskga oac hoa{ gj smb @guboa nghyoakb~ oub abtnghbu~ sg
dubba kacr~sukb~, @guboa nghyoakb~ mozb ebba qrksb~ryyguskzb gj smb Dubba Dugtsm kakskoskzb! :39 @guboanghyoakb~ tgrlc ~sous yousknkyoskad ka o zglrasou{ yklgs nouegabhk~~kga~ suockad ~{~sbh jugh 59?9!
5! B~soelk~mbc o nghyubmba~kzb ons ga Dubba Dugtsm -59?9!?+
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KK! Brugyboa B}ybukbanb~ oac Lb~~ga~
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GBNC ngrasukb~ mozb ngaskarbc sg kanubo~b oac ubjkab smbku r~b
gj bazkugahbasol so} ka~surhbas~ jgu smb Dubba So} oacErcdbs Ubjguh-DSEU+ ~kanb boul{ ?;;9~!
( Ngrasukb~ ka Aguckn ubdkga kanlrckad Jkaloac -?;;9+, smba^tbcba -?;;?+ oac Cbahou` -?;;>+ tbub smb jku~s sg loranm
~rnm ubjguh~, jgllgtbc e{ smb Absmbuloac~ -?;;:+, Dbuhoa{-?;;;+ oac smb Raksbc @kadcgh -599?+
Tksm ks~ nruubas cuojs, bngaghkn oac bazkugahbasol bjjbns~ gj
BSU oub qrksb yg~kskzb! Oac ~ghb ngrasukb~ mozb ~mgtanga~kcbuoelb bjjgus~ ka cbzblgykad BSU ka ubnbas {bou~!
( Jgu b}ohylb, bazkugahbasol so} ubzbarb~ mozb kanubo~bc e{oegrs >:" ~kanb smb loranm gj smb Dbuhoa BSU ka ?;;;!
Bazkugahbasol So} Ubjguh~-BSU+ gj BR ngrasukb~
( ^mkjs smb so} erucba jugh loegu gasg babud{'ygllrskga (
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BR DCY oac so} nghyg~kskga
BR52DCY-?99"+
Aga(bazkugahbasol so}b~
->2"+ Bazkugahbasol so}b~-5!="+
Babud{ so}b~
-42"+
Suoa~ygus so}b~-59"+
Ygllrskga oacub~grunb so}b~ -2"+
< Eubo`cgta gj so} ubzbarb~ ka BR -5992+ 1
^grunb6 BBO-599=+
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KKK! To{~ Jgutouc jgu @gubo
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Lgt ybujguhoanb gj Hou`bs Eo~bc Ka~surhbas~ -HEK~+ jgubazkugahbasol yugsbnskga
( Abbc sg soudbs bazkugahbasoll{ ublosbc so}b~ kasg babud{, suoa~ygus-nou~+, gsmbu ygllrskga oac ub~grunb r~b hgub ckubnsl{ oac onnruosbl{ onnguckad sg b}sbuaolkskb~
Bugcb ~bukgr~l{ smbku bazkugahbasol bjjbnskzbab~~ ~g jou, smgrdm
bazkugahbasoll{ ublosbc so}b~ ka @gubo k~ ags ~holl -olhg~s >" gjDCY+, ~kanb k+ bouhou`bc hg~sl{ jgu suoa~ygusoskgakajuo~surnsrub kk+ ollgtbc jgu so} ubcrnskga~, ubjrac~ gub}bhyskga~ jgu hg~s babud{(kasba~kzb ~bnsgu~'onskzkskb~
( b!d!, smb bouhou`bc %suoa~ygusoskga(babud{(bazkugahbas so}% tgrlcabbc sg eb ngazbusbc oa kackzkcrol nga~rhyskga so} ~g o~ sgkanubo~b smb ollgnoskzb bjjknkban{ oac smb jlb}keklks{ gj dgzbuahbas~ybackad~!
Nruubas k~~rb~ oac ybu~ybnskzb~
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< Babud{ So}oskga ka @gubo -599;!?+ 1
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< Bazkugahbasoll{ ublosbc so}b~6 ybunbas gj DCY -5992+ 1
Cbahou` 3!:2", Aguto{ >!:4", Absmbuloac~ >!:>", Jkloac >!54" 1
@gubo 5!;5" 1 GBNC ozd! 5!4?"
^grunb6 @kh, ^!(U!-599;+
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Mgt(qrb~skga~7
Eo~bc ga b}ybukbanb ka GBNC ngrasukb~, @gubo ngrlc duocroll{-ers rlskhosbl{+ ~mkjs hgub ~ghb gj so} erucba~ jugh kanghb sg
babud{, tmklb occub~~kad yugybul{ smbku ygsbaskol khyons gakasbuaoskgaol nghybskskzbab~~ oac ck~sukerskgaol nganbua~!
( Sg cg smk~, smb @guboa dgzbuahbas abbc~ sg nga~kcbu jrusmbu smb jrllbazkugahbasol ng~s~ oac gsmbu b}sbuaol ng~s~ ka ~bsskad so} uosb~ ga
babud{, ymo~kad grs zoukgr~ b}bhyskga~ oac bazkugahbasoll{mouhjrl ~re~kckb~!
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O duocroll{ uk~kad so} tgrlc ollgt jgu o ~hggsmbu suoa~kskgasg o lb~~ nouega(kasba~kzb bngagh{!
( Er~kab~~b~ oac mgr~bmglc~ tgrlc mozb hgub skhb sg ubylonb
smbku bqrkyhbas oac babud{(r~b yuonsknb~ tksm hgub bjjknkbasolsbuaoskzb~!
Smk~ k~ skhb jgu ~bsskad ry smb @gubo~ Bng So} Ubjguh tksm ozkbt sg gru jrsrub cbzblgyhbas oac ks ~mgrlc ol~g ubjlbns hgub
nlg~bl{ smb ~r~sokaoelb k~~rb ebkad occub~~bc!
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Ga smb boul{ ~sodb gj khylbhbaskad bng so} ubjguh ka hoa{ngrasukb~, smbub tbub nganbua~ oegrs lg~kad kasbuaoskgaolnghybskskzbab~~ gj kacr~sukb~ oac er~kab~~ o~~gnkoskga!
Ka jons, bng so} ubjguh tgrlc lboc sg kanubo~bc
nghybskskzbab~~ o~ o ub~rls gj jk~noll{ abrsuol oac abs yg~kskzbbjjbns~ ga bhylg{hbas crb sg smb cbnubo~b gj hgub ck~sguskzbso}b~ ga kanghb oac smb yughgskga gj kaagzoskga gj abtdubba U*C sbnmaglgdkb~!
Yglksknol Eouukbu~ oac Nmbn` Ygkas~
?! ^bnsguol Nghybskskzbab~~ K~~rb~
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Ks k~ ol~g khygusoas sg cbzk~b oyyugyukosb nghyba~oskga jk~nol~nmbhb~ jgu smb yggu mgr~bmglc~ dugry!
( Oyyl{kad abt bazkugahbasol so}b~ ka jrll, nghekabc tksmnghyba~oskga ~nmbhb~ jgu smb yggu, tgrlc eb smb uglb gjbazkugahbasol so}oskga!
( Ka Dbuhoa no~b, jgu b}ohylb, ks ngrlc onmkbzb e{ ckjjbubaskoskadso} uosb~ oac ho`kad ~ybnkol yugzk~kga~ jgu zrlabuoelb dugry~!^g smos yukzosb mgr~bmglc~ oac ~holl er~kab~~b~ oub smg~b tmgoub ralk`bl{ sg yo{ mkdm uosb~!
( GBNC ubnghhbac~ sg r~b b} yg~s ckubns nghyba~oskga~uosmbu smoa b} oasb so} b}bhyskga~ gj smk~ yruyg~b!
5! Bqrks{ nganbua~
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Ks k~ ol~g khygusoas sg hokasoka suoa~youban{ ka smb yloaakadoac r~b gj smb so} ubzbarb tmknm noa cbjr~b ygsbaskolgyyg~kskga sg o abt bazkugahbasol so} nmoudb!
( Ks k~ abnb~~ou{ sg tbkdm yousl{ ngajlknskad cbhoac~ odoka~sbonm gsmbu jgu babud{(kasba~kzb ~bnsgu~, oac nghyoskeklks{ tksmhou`bs yukankylb~ oac k~~rb~ gj ochkak~suoskzb jbo~keklks{!
Jugh b}ybukbanb ka ngrasukb~ smos mozb oluboc{ khylbhbasbc bngso} ubjguh ka Brugyb, tb ho{ abbc o duocrol ymo~kad(ka gj smbubjguh~ oac smb r~b gj o yrelkn kajguhoskga nohyokda jgu~sugadbu kanbaskzb~!
( R@~ jrbl crs{ b~nolosgu noa eb o dggc b}ohylb o~ o ~lgt ers~rub to{ gj ho`kad yglkn{ ka~surhbas~ hgub cbhoackad oacbjjbnskzb!
>! Duocrol Ymo~b(ka
3! Yrelkn Onnbysoanb oac Nghylkoanb
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Dubba so} nghhk~~kga~ gu kasbu(hkak~sbukol nghhkssbb~jgu bng so} ubjguh ~mgrlc eb bhymo~kvbc!
( Smb{ ho`b yugyg~ol~ jgu bazkugahbasol so} ubjguh oac ons o~ o
jgurh jgu ck~nr~~kga ga sgykn~ smos kanlrcb cb~kda, uosb~oac smb lk`bl{ khyons~!
( Oaol{vkad oac ubnghhbackad sg ubjguh e{ yglksknol youskb~ oaconocbhkn oac ka~sksrsb nkunlb~ noa eb ozokloelb!
@agtlbcdb suoa~jbu ebstbba ngrasukb~ oegrs smb r~b gj
bngaghkn ka~surhbas~ ka bazkugahbasol yglkn{ tgrlc ebcb~kuoelb, tmbube{ ngrasu{(~ybnkjkn ngackskga~ oub ebkadnga~kcbubc tmba ~rnm o suoa~jbu k~ cgab!
2! Ochkak~suoskga oac Dgzbuaoanb
:! Kasbuaoskgaol Nggybuoskga
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Mgt hrnm tb lg~b kj tb cblo{ gyskhol jk~nol yglknkb~ jgubnglgdknoll{ ~r~sokaoelb cbzblgyhbas7
( Cu!@kh-@KYJ+~ nolnrloskga kacknosb~ smos smb ng~s gj ubdubs~ e{?9({bou~ cblo{ ohgras~ sg oegrs 3" gj Dug~~ Tgulc Yugcrns-guTgulc ozbuodb 8 9!:" gj DCY ka bonm ngrasu{+!
( Mbub, smb ubdubs~, o~ o ~gnkol ng~s gj yugnuo~skaoskga, k~
oyyug}khosbc e{ smb abs(yub~bas zolrb gj smb jrsrub nga~rhyskgalg~~b~ gj gyskhol yglknkb~ tksm bonm ~ybnkjkn yugnuo~skaoskganga~suokas ubloskzb sg tksmgrs yugnuo~skaoskga onskzkskb~!
Smk~ ub~rls ubzbol~ smos, bzba tksm ranbusokas{, smb ubdubs~ oub
ags abdlkdkelb ers ~kdakjknoas!
( khylkb~ smos smb bacgdbagr~l{ nolnrlosbc yg~~keklks{ oac uk~` gjyugeoeklk~skn ubdubs~ noa kanubo~b ~re~soaskoll{ tksm smb {bou~ gj
yugnuo~skaoskga!
Tmba(qrb~skga~7
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Smb yg~kskzb bjjbns~ gj bng so} ubjguh oub smb ubcrnskga gjbabud{ nga~rhyskga egsm os aoskgaol oac mgr~bmglc~ lbzbl,smb cbnubo~b gj Ng
5bhk~~kga~, smb ckzbu~kjknoskga gj
babud{ ~grunb~, smb nuboskga gj ~ybnkolkvbc bhylg{hbas,oac smb yughgskga gj ~r~sokaoelb yugcrnskga oacnga~rhyskga hgcbl~!
Gab abdoskzb ~mgus(sbuh khyons k~ ga mboz{ babud{ r~bu~ ~rnmo~ jg~~kl jrbl blbnsuknks{ oac ~sbbl kacr~su{!
( Racgresbcl{, smb bng so} ubjguh tgrlc eb hgub bjjbnskzb oac
smb khyons ga kasbuaoskgaol nghybskskzbab~~ tgrlc eb ~hollbu kjhgub ngrasukb~ yousknkyosb gu so`b bqrkzolbas hbo~rub~!
Bjjbns~ gj Bng So} Ubjguh
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Racbu smb abt AO ~{~sbh, nghyoakb~ tkll abdgskosb ekackad
odubbhbas~ tksm smb dgzbuahbas ga babud{ r~b oacdubbamgr~b do~ ubcrnskga soudbs~!
g Er~kab~~b~ tkll ubnbkzb ybaolskb~jgu ka~soanb, nguubnskgagucbu~ gu jkab~kj smb{ jokl sg hbbs smb soudbs~!
Ka Agzbhebu 599;, smb @guboa dgzbuahbas b~soelk~mbc o yloa
jgu smb khylbhbasoskga gj smb AO ~{~sbh ojsbu hrnm ck~nr~~kgatksm er~kab~~b~!
g Ebdkaakad ka Cbnbhebu 599;, ks to~ yrs ka ylonb ga o sukol eo~k~tksm nghyoakb~ smos mozb odubbc sg yousknkyosb zglrasoukl{!
g Smb ~{~sbh tkll duocroll{ b}yoac sg kazglzb hgub er~kab~~b~
Gsmbu Hou`bs Eo~bc Ka~surhbas~
?! Abdgskosbc Odubbhbas -AO+ ~{~sbh
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Ga ?> Foarou{, 59?9 smb dgzbuahbas yugnlokhbc smb Eo~kn Ons
ga Lgt Nouega Dubba Dugtsm tmknm lo{~ smb lbdol juohbtgu`jgu hbo~rub~ sg ubcrnb dubbamgr~b do~b~ oac yughgsbbazkugahbas(jukbacl{ kazb~shbas oac cbzblgyhbas oac ks nghb~kasg jgunb jugh ?3, Oyukl, 59?9!
Eo~bc ga smk~ Ons, smb dgzbuahbas yloa~ sg yg~b sg ~bs hbckrh
sbuh dubbamgr~b do~ bhk~~kga ubcrnskga dgol smk~ {bou oacho`b smb lot sg kasugcrnb suocoelb ybuhks~ oac cbzblgy smb~{~sbh~ jgu smb ybuhks~!
Gsmbu Hou`bs Eo~bc Ka~surhbas~
5! Noy oac Suocb ~{~sbh
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Smb dgzbuahbas kasugcrnbc o Dubba Basbuyuk~b Oyyugzol
~{~sbh ubngdakvkad er~kab~~b~ tmg~b >9" ~olb~ nghb~ jughyrelknl{ nbuskjkbc dubba sbnmaglgdkb~!
Mgtbzbu, smbub tgrlc eb ag khhbckosb oczoasodb jgu smg~btmg onmkbzb Dubba Basbuyuk~b Oyyugzol~!
Ka~sboc, tmba smb jkaoankol ~bnsgu kazb~s~ hgub smoa :9" gj
smbku jrac~ ka bksmbu dgzbuahbas nbuskjkbc dubba sbnmaglgdkb~ gudgzbuahbas oyyugzbc dubba basbuyuk~b~, smb kazb~sgu tkll dokajugh b}bhyskga~ jugh kanghb so} gu so} jubb kanghb!
Ka smk~ to{, smb jkaoankol ~bnsgu tgrlc mozb hgub yugjksoelb
kazb~shbas gyygusrakskb~ ka dubba basbuyuk~b oac smr~ dubbabasbuyuk~b ngrlc jkaoanb lgt(kasbub~s * lgad(sbuh noyksol hgubbo~kl{!
Gsmbu Hou`bs Eo~bc Ka~surhbas~
>! Dubba Jkaoanb
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Smbub oub ~skll to{~ sg dg, bzba smgrdm dgzbuahbas dgs gjj sgo jku~s ~sby sg bng(~grac jk~nol yglknkb~!
( Nghyoubc tksm gsmbu GBNC ngrasukb~, @gubo mo~ lb~~ babud{(bjjknkbas kacr~sukol ~surnsrub~ tksm nghylknosbc jk~nol yglknkb~ oacloudb ckjjbubanb~ gj so} erucba~ ga bonm babud{ ~bnsgu~!
( Smbubjgub, @gubo k~ agt jonkad sg yubyoub jgu smb yg~s(@{gsg~nmbhb tmknm tgrlc bajgunb sg jkac o abt youockdh jgu cbolkadtksm bazkugahbasol ~r~sokaoeklks{ oac bngaghkn dugtsm!
( Ka gucbu sg khylbhbas smb @gubo~ abt ~nmbhb ~rnnb~~jrll{,o `b{ smbhb dubba so}b~ tgrlc eb b~~baskol sg yugzkcbdubosbu bjjknkban{ doka smugrdm mblykad sg dbs smb yuknb~ukdms o~~gnkosbc tksm smbku bazkugahbasol b}sbuaolkskb~!
To{~ Jgutouc
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Smoa` [grSmoa` [gr