碳稅作為溫室氣體排放管制手段之探討

The Study on Regulation Instrument of Carbon Taxes on the Greenhouse Gas Emission

吳淑芬(Shu-Fen Wu)

指導教授 ： 陳慈陽

國立臺北大學/法律學院/法律學系/碩士(2010年)

摘要

自工業快速發展以來，因為人類對石化燃料的使用量增加，造成了二氧化碳等溫室氣體量急遽攀升，形成全球性的溫室效應，並造成世界各地氣候、生態、糧食的急遽惡化。
世界各國開始警覺到溫室氣體所帶來的環境的危機，並積極的透過各種跨國際的協商以形成各國減碳義務的共識。我國的排碳量高居世界排名的第 2 1名，無論基於環境保護的立場或國際義務的履行，我國都應該積極的採取減碳的政策與措施。
課徵碳稅形成經濟誘因，促使污染者為減少碳稅而降低污染行為，如此也可以使污染者就其污染結果支付合理的對價以反應污染成本，符合公平原則。再者，碳稅的課徵技術上並非複雜，而由外國施行經驗皆見斐然成效。碳稅的稅收收入，透過適當彈性的分配，並得以創造社會福利等利益。除此之外，碳稅的課徵並得以實踐我國環境法及憲法所揭示的環境保護原則，確適為採取為我國溫室氣體排放管制之手段。
在論文內容的編排上，首先於第二章先就碳稅的意義概念為介紹，透過比較分析法，將碳稅與傳統租稅及特別公課等相近之財稅工具為比較，以分析碳稅獨特之特性。
第三章則剖析我國減碳政策施行之必要性，及探討碳稅制度符合我國環境法所揭示的預防原則、污染者負責原則及合作原則等環境原則，並參酌外國立法例施行碳稅之經驗及成果，以為我國施行減碳政策之參考及借鏡。
第四章則透過憲法租稅法定主義、平等原則、比例原則之規範要求，探討課徵碳稅之合憲性。最後則將碳稅與相關環境法制及草案為比較，分析其異同及利弊。
第五章則總結上述各章之結論，並提出本文之建議以作為我國對於溫室氣體排放管制政策施行之參考。

關鍵字

碳稅 ； 空氣污染防制費 ； 雙重紅利 ； 經濟誘因

並列摘要

The fossil fuel needs has been rapidly increased since the Industrial Revolution which also raises carbon dioxide emissions in the atmosphere leading to the global warming, and consequently the weather change, ecology imbalance and food crisis. Global warming alerts many countries to face the environment crisis and to achieve cross-country policy coherence on carbon reductions and fulfill its obligations. Carbon emission in Taiwan is ranked as the 21st worst of the world; therefore, the government needs to actively reduce carbon emissions by drafting polices and measures, either for the environmental protection or for the international obligations.
Carbon taxes can be considered economic Incentives, in order to pay less tax, the producers will lessen the pollution activities. Hence, it is fair to levy the polluters based on their carbon content and intended to limit emissions of carbon dioxide. That is, it would reflect the estimated net cost to the polluters of such tax charge .Moreover, carbon taxes are assessed workable for they have been adopted in many countries and been proved to influence energy consumption patterns positively. Each dollar of carbon tax revenues could be used to increase social benefits if there are some mechanisms. Apart from that, to levy carbon tax is to practice the Environmental Laws and the environmental protection principles of The Constitute, which seem to be a means to reduce the greenhouse gas emissions in Taiwan.
The meaning and concept of carbon tax will be introduced in Chapter Two, with the analysis between carbon tax and some types of business taxes such as ordinary tax, and earmarked tax, the uniqueness of carbon tax is featured.
In Chapter Three, the need of practicing carbon tax is investigated. It also looks into the Taiwanese tax system in order to meet the Precautionary Principle, Polluters Pays Principle and the Cooperative Principle. In the meanwhile, consults others countries’ legislation to the taxes and their experience and results will be provided as references.
In Chapter Four sees the Constitutionality of carbon tax from the perspectives of Principle of Taxation under the Law, Principle of Fairness and the requirements of the constitutional value system. At the end, carton tax will be compared with the laws and drafts are related to environment, in order to analyze their similarities, dissimilarities, advantages and disadvantages.
A conclusion will be found in Chapter Five which is also a suggestion chapter for regulations on reducing the greenhouse gas emissions in Taiwan.

並列關鍵字

Carbon Taxes ； Air Pollution Emission Fee ； Double Dividend Hypothesis ； Economic Incentives。

參考文獻

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