法國能源稅制的憲法基礎與界限

The Constitutional Basis and Limits of French Energy Tax System

能源稅制，不僅涉及到國家財政收入的調控，同時也在現代國家的環境政策中，被當作重要的行政手段。因此，無論是碳排放量的管制、空氣污染的改善、甚至民生物價的管理，都和此一制度的設計運作有直接關係。但是，長年以來能源稅制卻一直在不同國家法制中被強調係基於「使用者付費」的制度而設計，不僅喪失了作為稅收的性質，同時也忽略了環境制度事實上是人類生活賴以維繫的連帶制度。本文擬由法國稅制出發，討論說明法國能源稅制的憲法基礎，期待能夠對臺灣現在正在討論的相關議題，提供參考。

The energy tax system does not only involve the regulation of a country’s public financial resource, but also works as an important administrative means in the environmental policies of modern countries. Therefore, whether it is the regulation of carbon emissions, the improvement of air pollution, and even the management of life economics, it is directly related to the design and operation of this system. However, the energy tax system has been emphasized in the legal system of different countries for many years, it was based on the system of “polluter-pays”. With such a doctrine, the energy tax not only loses the nature of taxation, but also ignores the fact that the environmental system is actually maintained by human life as a social-solidary system. This article intends to start from the French tax system, discuss the constitutional basis of the French energy tax system, and look forward to providing a reference for the relevant issues that in Taiwan is currently discussing.