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자료유형
학술저널
저자정보
저널정보
한국환경사회학회 환경사회학연구 ECO 환경사회학연구 ECO 통권 5호
발행연도
2003.12
수록면
147 - 161 (17page)

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The primary aim of this paper is to point out that there exists fundamental limitation for neoclassical economics approach to dealing With deteriorating contemporary environmental quality and to address the importance of ecological tax reform to resolve the problem.
Environmental economics, which is an outgrowth of neoclassical economics, has merits of flexibility and efficiency in approaching environmental issues. The recently emerged ecological economics is very distinctive: what is implied in the term "ecological" is that human society and nature are seen as mutually dependent, while "economics" regards nature as a means to economic growth. Since human society is a part of the earth, changes in economy and human activity are eventually constrained by the principles of ecosystem. To date, most environmental problems have been of short-term and local consequences. This is attested to by the fact that the solutions to these problems have included an increase in pollution abatement cost, political negotiation, spilling prevention, etc. The contemporary environmental problem, however, has chronic, global, and complex characteristics such that it becomes a significant constraint to social development. In this vein, the ecological tax reform could work in solving the problem.
The fundamental justification for introducing ecological tax reform in Korea stems from the current warning situation that Korea has pursued economic-growth-oriented strategy with no regard for the environment.
Of particular importance in the case of implementing ecological tax reform include taking prudent and elaborate design, carrying out the reform in a gradual manner, pre-notifying the society to give enough time to adapt to the new taxation, and implementing a consistent policy.

목차

1. 서론
2. 환경문제에 대한 환경경제학적 접근
3. 환경문제에 대한 생태경제학적 접근
4. 생태적 세재개혁의 관점에서 본 한국
5. 결론-외면할 수 없는 시대적 과제
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