| Summary: | 碩士 === 國立高雄第一科技大學 === 科技法律研究所 === 101 === For the last few years, with the rapid development of the global economy, the situation of human consumption of resources is getting intense heat. Joint environmental pollution, global warming, climate imbalance and other environmental issues have become increasingly serious. To balance the economic development and the environmental protection, performance of energy saving and development of renewable energy become urgent.
To respond the international trend, encourage energy conservation and achieve the target for reducing greenhouse gas emissions. The Legislative Yuan put forward several versions of Energy Tax Bill in 2006. However, no Energy Tax Law has been enacted; the overriding reason is insufficient basis to levy the Energy Tax.
This study discusses the Constitutionality of Energy Tax Law from the perspectives of Principle of proportionality, principle of equality and property protection. Abgaben means the monetary payment obligation of the public law, and Energy Tax Law could be categorized as a type of Abgaben. This study attempts to analyze the characters and levy principle of the various types of Abgaben and compares with the character of Energy Tax Law, and further explores the legal character of Energy Tax Law. By a comprehensive study of Energy Tax Law, this article attribute the above-mentioned tax as to tax measures of tax law, by way of violating the ability to pay principle to achieve specific targets. Energy Tax Bill has some problems about economy, budget and environment under uncertainty.
To review alternative financial tools and evaluate the energy policy are necessary. The environment policy of energy saving and carbon reduction can be promoted. To urge the industries to perform research and development of carbon reduction technologies, develop alternative energy or green energy, and then gradually make energy-intensive industries transform.
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