Greening Tax System,Moral Motivation and Economic Behavior

• Main Authors: Chia-Ling,Liu, 劉嘉齡
• Other Authors: Wen-Chin,Wei
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/jnday2

碩士 === 國立高雄應用科技大學 === 財富與稅務管理系 === 102 === In recent years, rapid increase in global population, human activities and consumption expanded rapidly, making the human impact on the natural environment intensifies, especially human resources, without restriction, as well as any natural discharge of pollutants, so that human survival the Earth is severely damaged, and the other living environment has become very fragile, furthermore lead to global crises. Therefore, with the economic development, people have become increasingly aware of the importance of environmental protection, and thus put forward various policy responses. Purpose of this study will be the green tax for the spindle and explore its antecedents and outcomes model relationships and moral incentives through the intermediary variables to explore whether the economic behavior better performance? The empirical results show: green tax, moral incentives for economic behavior showed a significant relationship exists; while green tax incentives are not supported on ethics. Green tax on the economy showed a significant negative influence behavior, that imposition of green tax effectively reduce CO2 emissions, but too high a tax rate would generate significant economic growth and the impact of price, to reduce its impact, should be taken to gradually increase year by year by way of tax rates in order to achieve maximum effect and CO2 reduction less negative impact on the economy of purpose.