- 學位論文
環境保護的經濟手段之研究-以環境稅為例
Study on the Economic Measures of Environmental Protection- Taking Environmental Tax as an Example
摘要
隨著環境污染的日益嚴重和生態平衡的加劇破壞，我國政府正在努力尋找有效的治理工具，然而環境稅制度的開徵也已被政府提上了立法院日程，目的是藉由環境稅作為一個基於市場的政策工具，是運用稅收手段來激勵和約束人們的行為，進而使之符合環境政策的目標。因此，本研究試圖整合現有國內外理論研究成果的基礎上，嘗試構建環境稅經濟手段的研究，從而為我國稅制引入環境稅要素提供理論上和經驗上的支持。將現有的經濟手段進行兩兩比較，並透過經濟手段模型來探討在不同情況下環境稅該如何抉擇最適化選擇。 具體研究結果表明，每一種手段都有自己的優勢，但沒有一種手段是十全十美 的，說明了環境經濟手段的使用存在一個選擇的問題，即在不同情況下應選擇不同的手段。本研究同時設計一個環境保護的經濟手段之最適化(optimal)選擇模型，在此基礎上探討環境保護的經濟手段之最適化選擇的總體思路，並提出選擇環境保護經濟手段可以按照三種不同的思路進行：(1)在現有的環境保護經濟手段選擇最佳的手段；(2)在現有的環境保護經濟手段中進行最適化組合；(3)進行環境保護經濟手段的制度創新。 從先進國家環境稅費制度的現狀與特點可以看出，已開發國家環境稅的實施，表明環境稅制在促進經濟與自然協調發展中的積極作用，為我國環境稅體系的建立提供了可供參考的經驗，他們的許多做法值得我們借鏡，如以稅收為主，輔之以其他經濟手段，以稅收為主，收費為輔，實行稅收中性政策、實行差別稅率等。
並列摘要
Imposition of environmental tax has been scheduled on the legislative agenda. Based on the results of both domestic and foreign researches, the study attempts to construct some economic measures and further provides both theoretic and empirical support for the national taxation system. Pair comparisons of the current economic measures are made and optimal choice of environmental taxation through economic measure models is also explored. Concrete results indicate that each measure has its own advantages, and none of them is perfect. In short, it is a question of choice, i.e. different measures are selected under different situations. In this study, the author designs a choice model of optimal economic measures for environmental protection, and further explores three approaches to the optimal choice: (1) Making the best choice among available environmental protection economic measures; (2) Conducting the optimal combination of all available environmental economic measures; and (3) Making institutional innovation of new environmental protection economic measures.Viewing the current status and features of environmental taxation in advanced countries, it is obvious that environmental taxation plays a positive role in harmonizing economy development and nature. Many of those practices such as complementary fees or charges, neutral taxation policy, differential taxes, etc., can provide valuable references to Taiwan’s environmental taxation system.