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2. 실효성 측면에서 바라본다 보유세를 어떻게 걷을지 아니면 어떻게 단속할지 의문이다. 2023년을 기준으로 국내에서 약 638만 가구가 동물을 기르고 있고 2021년 기준으로 반려동물 인구는 1500만 마리를 돌파했다.
한국인 4분의 1이 반려동물을 키우는 셈인데 이렇게 많은 가구와 반려동물을 어떻게 관리하며 보유세를 걷을 것인지 의문이 든다. 특히 개는 평균수명이 짧고 고양이는 보유자의 과실없이 가출하는 사례가 많아 이 사례는 또 어떻게 대처할지 의문이 든다. 실제로 영국에서 동물보유세를 시행했다가 실효성 문제로 얼마 못가 폐지되었다.
보유세나 세금을 납부하지 않으면 미납세금의 2배을 벌금으로 내야할만큼 강제성이 있어보이고
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