我國因應氣候變遷之方法及法規範探討

隨著人類科技的發展，溫室氣體排放量急遽上升，隨之而來的是氣候變遷所帶來衝擊。全球各國從各自面對到合作，以《京都議定書》、《巴黎協定》及氣候變遷大會等作為合作協議，不論有無強制力，作為依據，合作面對氣候變遷議題，制定改善作法。國際間目前應用最為廣泛的方式為以碳稅的徵收及碳交易市場的建立作為碳定價之工具。徵收碳稅制度之過程，會因各國國情、生態等因素而有所不同，甚至有成立後又經廢除，改以其他方式進行減碳減排，達到淨零排放。我國在因應國際趨勢，立法院三讀通過將「溫室氣體減量及管理法」修正為氣候變遷因應法，除將2050淨零排放明確入法之外，也第一次將徵收碳費列入規範。雖然我國於2023年完成氣候變遷因應法之修訂，但仍有多處有待討論。我國於氣候變遷上似有進展，但相較於發展較為超前的國家，我國在面對氣候變遷上的作為仍稍嫌落後。本文除欲就他國例子講述外，對我國現有之立法及政策作探討分析。

關鍵字

氣候變遷；氣候變遷因應法；減碳；碳費；碳定價

並列摘要

With the development of human science and technology, greenhouse gas emissions have increased dramatically, and consequently the impact of climate change. Countries around the world have moved from individual to cooperative approaches, using the Kyoto Protocol, the Paris Agreement, and the Climate Change Conference as cooperative agreements, regardless of whether they have coercive power or not, as a basis for cooperation in addressing climate change issues and formulating ways to improve the situation. The most widely used method in the international arena is to use the carbon tax and the establishment of carbon trading market as a tool for carbon pricing. The process of levying a carbon tax system varies from country to country depending on national conditions, ecological factors, and other factors, and there are even cases in which the system has been established and then repealed in favor of other means of reducing carbon and emissions to achieve net zero emissions. In response to the international trend, the Legislative Yuan passed the third reading of the amendment of the Greenhouse Gas Reduction and Management Act to the Climate Change Response Act. In addition to explicitly incorporating net-zero emissions in 2050 into the law, a carbon fee was also included in the regulations for the first time. Although the revision of the Climate Change Response Act will be completed by 2023, there are still many questions that need to be discussed. We seem to be making progress on climate change, but we are still lagging behind compared to other countries that are ahead of the curve in addressing climate change. This article will not only present examples from other countries, but also explore and analyze the existing legislation and policies in Taiwan.