論我國碳權交易市場及碳定價工具

A Study on Taiwan's Carbon Trading Market and Carbon Pricing Instruments

18世紀的工業革命帶來了科技上的突飛猛進，但同時也因大量使用化石燃料而悄悄地改變了人類的生態環境，造成全球氣候與環境遭受不可逆之變化。近年來因氣候變遷導致極端氣候頻傳，可能危及人類生存環境，國際間基於環境永續，遂訂以2050淨零排放為目標。本研究旨在探討我國碳權交易市場，由淨零碳排目標沿革論起，並說明我國「氣候變遷因應法」立法之沿革，以及就我國對於氣候變遷因應法中碳排放減量對策之法源依據進行說明，並分別就不同形式的碳定價工具依其產生方式分別進行論述，隨後以國際上歐盟及美國為例之碳交易市場作一討論，最後則就我國碳權交易市場現階段採取之總量管制與碳費徵收併行之方式進行說明及比較並做成個人之建議。

The Industrial Revolution of the 18th century brought rapid technological advances, but at the same time, due to the massive use of fossil fuels, it quietly changed the human ecological environment, causing irreversible changes in the global climate and environment. In recent years, climate change has led to frequent extreme weather events, which may endanger the human living environment. Based on environmental sustainability, the international has set a goal of net zero emissions by 2050. The purpose of this study is to explore the carbon trading market in Taiwan, starting from the history of the net zero emissions target, and to explain the evolution of the“Climate Change Response Act”, as well as the legal basis of carbon emission reduction measures in the Climate Change Response Act, also discusses the different forms of carbon pricing instruments according to how they are generated, followed by a discussion of the carbon trading market in the European Union and the United States as examples. Lastly, it explains and compare the combination of cap and trade and carbon tax in Taiwan’s carbon trading market at this stage, and make a personal suggestion.