油品價格影響因素之國際比較與我國油價合理化之探討

International Comparison of the determinants of petroleum Product prices and Exploration of the suitability of Gasoline Prices in Taiwan

吳怡甄(Yi-Chen Wu)

指導教授 ： 林師模

中原大學/商學院/國際貿易研究所/碩士(2008年)

https://doi.org/10.6840/CYCU.2008.00001

摘要

近來國際原油價格不斷創下歷史新高，數度突破每桶100美元大關，導致油價高漲下所可能帶來的經濟衝擊，成為最受各界矚目之議題。根據2005年EIA對於美國油價組成成份分析的結果，煉製成本、稅制與市場銷售等因素佔了53%，另外47%則是受到原油價格的影響，基於各國原油及煉製成本差異不大，造成各國油品價格差異的主要原因應是來自各國油品稅制的不同。

本研究主要係由實證的角度探討造成各國油品價格及稅額差異的主要影響因素，並希望由實證結果檢視我國油品價格的合理性。理論上，各國以稅制來影響油品價格有許多不同之政策考量，部份來自於外部成本考量，部分則是財政考量。本研究之實證係以15個歐盟國家及5個亞洲國家 (日本、韓國、新加坡、泰國、台灣等) ，再加上美國的資料，採用結合時間序列資料與橫斷面之Panel Data Model 進行分析，在經過模型設定檢定及異質變異與自我相關檢定、修正後的估計結果顯示歐盟國家除了財政考量外，相對於亞洲國家較重視各種外部性的問題，並將之納入作為訂定油品價格的主要考量。

關鍵字

柴油價格 ； 汽油價格 ； 購買力平價 ； 隨機效果模型 ； 固定效果模型 ； 歐盟

並列摘要

Recently, international crude oil price has made a historical new high, that is, over 100 USD per barrel, will the price still go up and the economic impact brought about by the high oil price are currently the hottest topics discussed worldwide. According to an USA’s oil price analysis result performed in 2005 by EIA, it is seen that in 2004, among factors affecting oil price, the refining cost, tax and marketing sales factors occupy a percentage of 53%, and the other 47% is affected by oil price; hence, it can be seen that a highly positive correlation exists between oil price and oil product price. As the cost of crude oil and the refining cost are basically the same across countries, the existence of differential oil product prices among countries comes mainly from their differences in taxation policy.

In this study, factors affecting oil product price difference and tax value in countries around the world are investigated. Through empirical analysis, the reasons behind the price difference and tax value among countries around the world are inspected. Theoretically, many countries around the world use tax system as a policy tool to affect oil product price, however, some factors are from external cost consideration. With data from 15 countries of European Union, five Asian countries (Japan, Korea, Singapore, Thailand and Taiwan, etc.) and USA, this study uses Panel Data Models which combines time-series and cross-sectional data to analyze the significances of factors affecting oil product price. The results indicate that aside from fiscal reasons, EU countries tend to take externalities into account in formulating the level of oil product price and tax value.

並列關鍵字

random effect model ； Panel Data ； European Union ； Oil price ； Diesel price ； fixed effect model ； purchasing power parity

參考文獻

邢純瑋 (2006)，《汽油價格跨國間差異之影響因素分析》，中原大學國際貿易學系碩士論文。

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蘇哲賢 (2006)，《台灣汽油價格調整與不對稱性之研究》，元智大學國際企業學系碩士論文

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