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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/53105


    Title: 能源稅以及碳稅於GATT/WTO下之法律分析
    Other Titles: A Legal Analysis of Energy and Carbon Tax under the GATT/WTO
    Authors: 施文真
    Contributors: 國立政治大學國際貿易學系
    行政院國家科學委員會
    Keywords: 能源稅以及碳稅於GATT/WTO下之法律分析
    Date: 2008
    Issue Date: 2012-06-22 09:48:46 (UTC+8)
    Abstract: 於今（2007）年12 月甫落幕的氣候變化綱要公約第13 次締約國大會/京都議定書第 3 次會員大會受到全球的矚目，今年的諾貝爾和平獎則由致力於國際間提升全球暖化議題之美國前副總統高爾，以及聯合國下的「政府間氣候變遷小組」共同獲得，以上種種均使得氣候變遷以及全球暖化的議題於各國受到越來越多的重視，各類的管制與因應措施的制訂與研究亦快速的於實務界以及學術界發展。若以控制溫室氣體之排放為例，主要可分為兩大類的管制政策：直接管制與經濟誘因工具。前者指的是直接透過管制標準的訂定，要求受管制者於從事各類活動時，必須遵守該些法定的規範，傳統上許多國家之環境法規中所使用的管制手段均為此類型的管制；後者則為透過提供各類的經濟誘因，鼓勵受管制者達成減低污染行為，此類的新興管制工具因為執行上較具有彈性，故逐漸為各國所運用，京都議定書下的三類京都機制，以及於九零年代後，為數個歐洲國家所採取的能源稅以及碳稅，即為經濟工具類的政策工具。此類經濟誘因工具的使用，雖然係以達成環境保護為政策目標，但該些政策多試圖影響各生產者的經濟活動，包括生產行為、資源利用行為、或消費行為的改變，故與一國整體的經貿政策亦有相當密切的關係。由於能源稅或碳稅的課徵對於能源耗用型的產業與經濟活動影響相當大，目前有開徵能源稅或碳稅的國家均於其稅制下設計相關的因應措施，例如稅賦的減免、額外的補貼等，以降低其受影響的產業之衝擊，再者，考慮到並非各國均有類似的稅制，為了顧及其受能源稅或碳稅課徵之產品於國際間的競爭力，有些國家亦考慮採行邊境稅調整的措施。以上種種有關能源稅與碳稅之課徵機制，涉及於GATT/WTO 下相當重要的義務：內地稅與規費的國民待遇原則，因此分析此一經濟誘因工具於GATT/WTO 下的法律定位，實有必要。於我國，雖然目前因產業界的疑慮以及各主管機關間的不同意見，故對於能源稅的課徵尚未獲得共識，但此一政策的方向應算是底定。於國內目前已有相當多的經濟學者以及財政學者進行能源稅與碳稅的研究，惟尚未見法律學者對此一議題進行研究與分析，故，本研究計畫希望先由GATT/WTO 之角度為出發點，研究能源稅與碳稅的設計上，應如何避免違反GATT/WTO 的相關規定，一來希望引起國內更優秀的法律研究者對此一議題的研究興趣，二來也希望提供主管機關於討論能源稅與碳稅時，另一個需要思考的議題。
    The COP 13 to the UN Framework Convention on Climate Change/MOP 3 to the Kyoto Protocol held in December 2007 in Bali, Indonesia have attracted world-wide media attention and raised the awareness of climate change/global warming issues globally. As a result, research on various types of regulatory and policy tools to control the emissions of greenhouse gases and to respond to global warming have been developing rapidly. Take the control of GHGs emissions as an example, there are two main types of policy tools: command and control, and economic instruments. The adoption and implementation of energy tax and carbon tax is a form of economic instrument and has been used by several European countries since the 1990s. Energy tax and carbon tax have huge implications to energy-intensive industries and their products and productions. Although such tools are used for environmental purposes, but the applications of energy tax and carbon tax also affect economic and trade policies of a country. From the experiences of countries adopting such taxation, exemptions and subsidies are usually offered to industries whose competitiveness is affected by such taxation. In addition, as energy tax and carbon tax are not adopted on a global scale, countries adopting such taxation inevitably sought to maintain the international competitive position of their products by using border tax adjustment as a tool to minimise negative impact of its own products. All these design features of energy tax and carbon tax tough upon several important legal obligations under the GATT/WTO: the application of the principle of national treatment on internal charges and duties. It is thus important to analyse the design and practice of energy tax and carbon tax from the perspectives of relevant legal obligations under the GATT/WTO. Although consensus is not yet reached on the details of energy tax, the policy direction of adopting such taxation is one of the objectives of Taiwan as a response to global warming. There are some literature concerning energy tax and carbon tax written by economists. But very few legal research on this topic exist. Hence, this research project seeks to conduct legal analyse of energy tax and carbon tax from the perspective of GATT/WTO as a contribution to the wider debate of energy tax and carbon tax.
    Relation: 基礎研究
    學術補助
    研究期間:9708~ 9807
    研究經費:419仟元
    Data Type: report
    Appears in Collections:[國際經營與貿易學系 ] 國科會研究計畫

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