<p> </p>
<p><span style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 16.5pt; FONT-FAMILY: &quot;HY헤드라인M&quot;; LETTER-SPACING: -0.33pt; TEXT-ALIGN: justify">◈ OECD의 환경친화적 조세개편과 정책시사점</span><span style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 16.5pt; FONT-FAMILY: &quot;HY헤드라인M&quot;; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"></span> </p>
<p><span style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 16.5pt; FONT-FAMILY: 휴먼명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">□ OECD의 환경친화적 조세개편 현황</span> </p>
<p><span style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 16.5pt; FONT-FAMILY: 휴먼명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">&nbsp;○ </span><span style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 16.5pt; FONT-FAMILY: 휴먼명조,한컴돋움; LETTER-SPACING: -0.22pt; TEXT-ALIGN: justify">환경오염 재화 및 서비스에 조세를 부과하고 노동 및 자본과 같이 </span><span style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 16.5pt; FONT-FAMILY: 휴먼명조,한컴돋움; LETTER-SPACING: -0.44pt; TEXT-ALIGN: justify">사회적으로</span><span style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 16.5pt; FONT-FAMILY: 휴먼명조,한컴돋움; LETTER-SPACING: -0.66pt; TEXT-ALIGN: justify"> </span><span style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 16.5pt; FONT-FAMILY: 휴먼명조,한컴돋움; LETTER-SPACING: -0.88pt; TEXT-ALIGN: justify">바람직한 재화에 조세를 경감하여 조세 체계의 건전성 제고</span> </p>
<p><span style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 16.5pt; FONT-FAMILY: 휴먼명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">&nbsp;○ </span><span style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 16.5pt; FONT-FAMILY: 휴먼명조,한컴돋움; LETTER-SPACING: 0.22pt; TEXT-ALIGN: justify">정책수단으로 환경유해보조금의 폐지, 기존 조세체계의 재구성, 새로운</span><span style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 16.5pt; FONT-FAMILY: 휴먼명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify"> 환경관련세 도입 등</span> </p>
<p><span style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 16.5pt; FONT-FAMILY: 휴먼명조,한컴돋움; LETTER-SPACING: 0.22pt; TEXT-ALIGN: justify">&nbsp;&nbsp;&nbsp;※ </span><span style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 16.5pt; FONT-FAMILY: 휴먼명조,한컴돋움; LETTER-SPACING: -0.11pt; TEXT-ALIGN: justify">OECD 평균 환경관련조세의 비중은 전체 조세수입의 7%, GDP의</span><span style="FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 16.5pt; FONT-FAMILY: 휴먼명조,한컴돋움; LETTER-SPACING: 0.22pt; TEXT-ALIGN: justify"> 2.5% 수준</span> </p>
<p><span style="FONT-WEIGHT: bold; FONT-SIZE: 11pt; COLOR: #000000; LINE-HEIGHT: 16.5pt; FONT-FAMILY: 휴먼명조,한컴돋움; LETTER-SPACING: 0pt; TEXT-ALIGN: justify">□ 환경친화적 조세개편의 주요 쟁점</span><span></p></span>