A Study of Energy Tax Law － Discussion on the Implementary Experience of Developed Countries and Taiwan’s Future Legislative Approach

• Main Authors: Lai, Yi-Chun, 賴奕君
• Other Authors: Ni, Kuei-Jung
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/05859414695719012364

碩士 === 國立交通大學 === 科技法律研究所 === 99 === The Third Meeting of the Conference of the Parties of the United Nations framework Convention on Climate Change was held in Kyoto, Japan, in1997. The Kyoto Protocol was then unanimously adopted by 170 countries and entered into force in February 2005. It was the first time that a legal instrument had been adopted to contain legally binding targets for the reduction of greenhouse gas emissions. Although Taiwan is not a party to the Protocal, the global warming trend and the duty to reduce carbon dioxide emissions can no longer be ignored. As the decline of crude oil storage, consumers have started to bear the economic pressure caused by the tight oil supply. With the rise in energy prices, national economic development can no longer rely on large-scale use of energy products. Since 1990s, European countries have started a green tax reform. A larger number of economic instruments were applied to change the usual energy consumption behavior. Setting up a new energy tax law system to redesign the old tax law was one of the important takes in countries’ green tax reform. The increasing energy tax rates successfully suppressed the consumption of energy products and provided additional incentives to increase energy efficiency. Revenue gained from energy taxes were used to reduce other tax payments. The green tax reform could thus achieve double dividend effect. In recent decades, people have started to take environmental protection issues into count. It is a proper time to reexamine our energy policy and related tax law. The consumption price of energy products in Taiwan does not totally reflect environmental externalties which lead to a low energy price and an over-consumption structure of energy products. Industrial sector consumes nearly 60% of total energy supply and a large proportion was used by energy-intensive industries. The Legislative Yuan put forward several versions of Energy Tax Bill in 2006. Though no Energy Tax Law has been enacted, with the increasing energy consumption and the increasing energy price, an appropriate Energy Tax Law will become urgent. In this regard, this thesis first provides a study of environmental tax and energy tax. Following up, a discussion of three developed countries’ energy tax law systems and their implementary experiences will display different designs and options of energy tax law. Thirdly, the author examines the existing Energy Tax drafts and makes a comparision between Taiwan’s Energy Tax Bill and those of developed countries. Fourthly, an empirical research, interviewing legislators, was finished to understand the legislative design and the major concern from the point of view of legislators. In conclusion, this thesis agrees with the effectiveness of the existing Energy Tax draft. The main purpose of Taiwan’s energy tax law is to conserve energy usage through changing the energy consumption structure. Energy-intensive industries would be reduced if the law would be introduced. The economic structure could then shift from energy-intensive industries to more environment friendly industries after enacting energy tax law so as to fulfill the legislative propose.