| Summary: | 碩士 === 國立清華大學 === 科技法律研究所 === 100 === Due to global warming and unusual climate change caused by greenhouse gas emission of human economic activities, international community made effort into various agreements to reduce greenhouse gas emissions. The Kyoto Protocol in 1997 was the most importantagreement,and since then "reducing emission" had become a big issue for many countries.To respond the "reducing emission" issue in post-Kyoto period, the government in Taiwan promoted energy saving and carbon reduction, and was committed to promoting the mechanism of reducing greenhouse gas emission.
The department of legislative enacted several proposals of "Energy Tax Law" since 2006. However, Energy Tax levied on the end consumption and higher the production
costs to companies, thus how the energy tax levied and how to enact Energy Tax Law are so far under debate among the government and civil department.
Since the beginning of 20th century, scholar had advocated reducing pollution by levying tax on production of pollutants. European countries were also beginning to
use energy taxation from 1990. The thesis consider that the approach of energy tax is not only from the economic side, but also from climate change and the emission reducing side. Energy tax is essentially the limit of property rights for the people, that must be constitutional and be in accordance with the principle of statutory tax-paying and other principle of law.
At the same time, we can see the various ways of energy taxation in major countries differ from Taiwan by comparative law analyzing. We can integrate with existing regulations about energy taxation and put forward
suggestions and viewpoints on the proposals of "Energy Tax Law" in Taiwan. Although the proposals may be changed, the thesis expect to enhance the proposals of "Energy Tax Law" by reviewing the structure of "ought to be".In the way the thesis expect to enhance the positive impacts, reduce the negative impacts of the implementation under legal system in Taiwan.
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