能源稅作為能源政策手段之探討

林蔡承

doi:10.6844/NCKU.2013.01311

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能源稅作為能源政策手段之探討

A Study on the Energy Tax as a Means of Energy Policy

林蔡承 , Masters　　Advisor：柯格鐘　　

繁體中文 DOI： 10.6844/NCKU.2013.01311

能源稅；碳稅；碳排放；環境公課；量能課稅；永續發展； energy tax ； carbon tax ； carbon emission ； environmental taxes ； Ability-to-pay ； sustainable development

Abstract │ Reference (124) │ Times Cited (7) │ Altmetrics

Abstract 〈TOP〉

Parallel Abstract 〈TOP〉

In fact, Taiwan has always been there for traditional fossil fuels taxes. It just scattered on different regulations such like Commodity Tax Act, The Use of Automotive Fuel Fee Act. But for the sake of the consistency of the legal system, and to reduce the perception of people of diverse energy taxes and repeat, those regulations should do some appropriateness integration, if the regulations have the same or similar purposes. Thus, an energy tax "special law" proposed that is beneficial, and in line with the changing times.

Regardless of whether the legislation of Energy Tax Draft is passed, and whether or not able to reach the purpose of the Energy Tax Act about energy saving and carbon reduction and to reflect the external costs, at least it have the effect of the integration of energy-related taxes, when we discussed and reviewed on the issue. It would help us to clearly identify the new tax policy of energy tax, and the relationship with the currently existing energy-related taxes.

Therefore, at first, this study starting from construct of the overall energy policy to identify the positioning of the energy tax. I endorsed in addition to the indirect control of traditional fossil energy with the energy tax, and also encourage the development of renewable energy measures. In this part, the study has many of conceptual distinction. Another part of this study, in addition to explore the purpose and character of the energy tax legislation, and analysis the tax object, the subject of tax obligations, tax base, tax rates and the amount of tax to be paid― these elements of the energy tax. Finally, this study was based on a draft version of the Administration Department as a subject for discussion.

Reference ( 124 ) 〈TOP〉

3. The Organisation for Economic Co-operation and Development （OECD）著，蕭代基、葉淑琦譯，綠色稅制改革―OECD最新環境稅報告，台灣地球日出版，1998年。
連結：
10. 李育明主持，認識綠色能源，初版，高雄市政府環境保護局、新自然主義公司共同出版，2007年
連結：
15. 財團法人資訊工業策進會科技法律中心編著，你不可不知的綠色科技法律，商周出版，初版，2010年。
連結：
21. 陳清秀，稅法總論，五版，元照出版，2008年。
連結：
25. 黃俊杰，稅捐基本權，元照出版，初版，2006年。
連結：

Times Cited (7) 〈TOP〉

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