환경부담금의 합리적인 동원과 배분

Abstract

정부는 환경문제의 해결에 필요한 재원을 동원하기 위하여 환경세나 각종 부담금제도와 같이 환경투자 재원의 확충에 기여할 수 있는 제도들을 준비중이거나 시행중에 있다. 현재 시행하고 있는 제도로는 배출부과금제도, 폐기물예치금제도, 환경개선부담금제도 등이 있으며, 이를 통해 거둬들인 부담금은 폐기물관리기금, 환경오염방지기금 등을 통해서 운용되고 있다. 이러한 제도들의 목적은 환경투자재원의 동원에 있다기 보다는 환경오염 원인제공자들에게 오염행위를 감소시키기 위한 시장지향적 환경규제수단으로서의 의미를 가지고 있으나, 우리의 경우 크게 부족한 환경부문 예산을 감안하여 이를 확충할 의도로 이용되고 있는 측면이 강하다.

이 글에서는 이러한 각종의 '환경부담금'이 환경투자재원의 확충이라는 관점에서 어떻게 동원되고 배분되는가를 환경오염방지기금과 폐기물관리기금의 운용을 중심으로 분석하여 이의 합리화에 필요한 방안을 제시하였다.

우리나라의 환경부담금의 규모는 부과수준이 낮기 때문에 투재재원 소요에 비해 너무 낮아서 환경투자재원의 조달기능을 가하지 못하고 있을 뿐만아니라 환경개선을 위한 유인으로서의 역할도 다하지 못하고 있다. 따라서 부담금의 인상은 오염방지 및 재원조달이라는 두가지 긍정적인 효과를 모두 가져올 것으로 기대할 수 있다.

Government has prepared and enforced the policy means just as like environment tax or pollution charges for the mobilization of investment fund for the improvement of environmental quality. There are various systems now-enforced for this purpose. These are emission charge, environment improvement charge, solid waste collection system. And Government manages these charges through pollution control fund and solid waste management fund.

The objective of these systems is not so much as the mobilization of environment investment fund as the reduction of pollution. Namely these systems are the means of environmental regulation, so called regulation by incentives. But because we are short of investment fund, these charges are regared as supplementation of environment fund.

This study analyses these various charges by the analysis of the operation of pollution control fund and solid waste management fund, in viewpoint of effective mobilization and distribution of environment pollution charge. The level of our pollution charges is so low that they has been able to accomplish their purposes. In other words, they could not perform the fund mobilization function but also the environment improvement incentive function. So the raising of charges are expected to fulfill their original objectives.

Government has prepared and enforced the policy means just as like environment tax or pollution charges for the mobilization of investment fund for the improvement of environmental quality. There are various systems now-enforced for this purpose. These are emission charge, environment improvement charge, solid waste collection system. And Government manages these charges through pollution control fund and solid waste management fund.

The objective of these systems is not so much as the mobilization of environment investment fund as the reduction of pollution. Namely these systems are the means of environmental regulation, so called regulation by incentives. But because we are short of investment fund, these charges are regared as supplementation of environment fund.

This study analyses these various charges by the analysis of the operation of pollution control fund and solid waste management fund, in viewpoint of effective mobilization and distribution of environment pollution charge. The level of our pollution charges is so low that they has been able to accomplish their purposes. In other words, they could not perform the fund mobilization function but also the environment improvement incentive function. So the raising of charges are expected to fulfill their original objectives.