A Study on the Legitimacy and the Regulation Approach of the Export Tax under the WTO agreement

• Main Author: 陳伶嘉
• Other Authors: 楊培侃
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/kwc9rp

碩士 === 國立政治大學 === 國際經營與貿易學系 === 106 === The export tax is the custom duty on the exports. It’s a kind of export restrictions as well. As the World Trade Organization (WTO) has always focused on the trade barriers caused by the import tariffs, the export tax has not yet been clearly defined in the WTO. The developing countries regard it as a legitimate trade policy tool. The export tax can not only increase the government revenue, for major suppliers, the export tax can also guide the exports to be sold domestically, so that it can make the domestic supply increase and the internal price decrease, resulting in a disguised subsidy to the domestic consumers. If the export tax is imposed on the raw materials, major suppliers can export cheaper processing products, getting a better competitive advantage. However, it will also affect the interests of the processing industries in the other countries. Therefore, importing countries begin to worry about the use of export taxes.Through different rounds of discussion and the related dispute settlement under the WTO, the controversy over the export tax have not been further tackled. Based on the related proposal in the Doha round and the related regulations of the bilateral trade agreements, this article would put forward the method of the tariff reduction negotiations under the WTO, with some suggestions to increase the feasibility, to solve the problem on the export tax issues.