綠色稅制建構之研究-財税人員與環保人員意見之比較分析

The research of constructing of green tax- a comparative analysis on taxation personnel and environmental protection personnel

朱致雅(Chin-Ya Chu)

指導教授 ： 莊義雄

長榮大學/管理學院/經營管理研究所(博)/碩士(2007年)

https://doi.org/10.6833/CJCU.2007.00082

摘要

近年來部分OECD會員國熱衷於推動所謂的「綠色財稅改革」，亟思以環境稅來減少環境污染，甚至取代其他具有較大扭曲效果的租稅，由此可見，以經濟誘因式的污染防治工具漸成為國際社會重視的新焦點。本文探討台灣現行環境相關稅費現狀，及未來政府課徵能源稅條例有關議題，所可能產生之問題，並利用問卷設計方式分別調查財稅人員及環保人員對於問項之認同度與見解。
本研究發現環保人員對於現行貨物稅及汽燃費改制、課徵能源稅須有完善配套措施及能源税稅率應適當反映外部成本等部份，認同度皆高於財稅人員，由此可知雙方仍存在期望差距，未來朝向財政、能源、經濟與環保政策之多元整合，仍有努力的空間。
此外，本研究建議應依國家整體經濟發展目標，配合產業發展政策，整合教育政策、勞工政策、能源政策、環保政策，以及空氣、水資源、廢棄物、噪音政策，以整體性的角度探討稅收來源、投資稅額抵減對象與減免措施等課題，方能規劃出最具有效率之具體方案。在執行策略上應透過「成立專責單位」、「預作宣告並充分討論」、「逐步擴大稅率與稅基」等方式推動，透過專業評估與民眾意見的充分整合，規劃出適當的具體執行方案。

關鍵字

綠色財稅改革 ； 環境稅 ； 能源稅

並列摘要

In recent years, some member countries of OECD have devoted themselves to promote “Green Tax Reform.” They have great intentions to reduce the environmental pollution by the policy of environmental tax. Even the environmental tax could replace other taxes that possess high twisting effect. In view of this, the tool of pollution prevention which uses the means of economy inducement becomes primary means worldwide. It is a strategy of sustainable development.
The study is discussed for the status situation of environment-related taxation in Taiwan; some problems may be occurred, because the government taxes energy tax in the future. The questionnaire is used to investigate the identifications and thoughts of financial officials and environmental protection personnel by question items.
For environmental protection personnel, the study shows that the identification is higher than financial official’s because of a package of measures and energy tax rate should reflect external costs in aspect of indirect taxation, the revision of vehicle fuel consumption tax, and energy tax. In this way, there is an expectation gap between environmental protection personnel and financial officials. In the future, there will be some spaces to diverse integration in the policies of finance, energy, economy, and environment.
Besides, the study suggests that the entire aspect should be discussed by the resource of tax, reduction target that investing the amount of tax , and reduction measures to plan the efficiency measures according to the aim of entire economic development with relation to industry development policy, as well as integrating education policy, labor policy, energy policy, environmental policy, and some policies of air, water resource, discard, and noise. To carry out the strategy, it should be promoted by setting a specialized department, pre-announcing and discussing adequately, and enlarging tax rate and tax base consecutively. It could not only release the anxiety of the public and the adverseness of industry department, but also intergrade the professional evaluation and the suggestion of the public. The suitable program would be come out.

並列關鍵字

Green tax reform ； Environmental tax ； Energy tax

參考文獻

10. 黃宗煌（民91）。綠色財政改革。台北市：財團法人國家政策研究基金會。

5. 黃耀輝(民90)。一舉兩得的環境財政改革：改善財政和提昇綠色所得。農業與經濟。第三十期，頁89-115。

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