從「碳費課徵」與「碳權交易」論碳排放有償性之法律規範

Discussing the Legal Regulations on the Compensation of Carbon Emissions from Carbon Fees Levy and Carbon Rights Trading

由於導致地球暖化氣候異常的主因為碳排放，為達成淨零排放的目標，國際上開始使用碳定價的概念，希望透過對碳排放行為制定價格的政策方式，藉以改變排放者之行為模式，透過碳定價的方式，讓排放碳的企業可能承擔與其排放量相對應的金錢給付義務。如何在環境保護的政策導向下也維持經濟發展的均衡，一直以來都是為各國所關心的議題。固然環境政策不可能自外於其他政策，為達成環境保護之目標除需要財政政策支持外，在政策推動中亦須注意到對於經濟發展與對於經濟之影響。政府收取碳費或碳稅的金額高低，企業得否將之轉嫁於下游廠商或消費者，也會對於是否達成減碳效果造成影響，而在法制度設計上應如何為之，即為本文所關心之重點。

'Due to the fact that carbon emissions are the main cause of global warming and abnormal climate changes, the concept of carbon pricing has been introduced internationally to achieve the goal of net-zero emissions. By setting a price on carbon emissions, policymakers aim to change the behavior of emitters, making companies that emit carbon responsible for financial obligations corresponding to their emissions. Balancing environmental protection policies with economic development has always been a concern for countries. Environmental policies cannot be isolated from other policies; achieving environmental protection goals requires fiscal policy support, and attention must be paid to the impact on economic development. The amount of carbon fees or carbon taxes collected by the government, and whether companies can pass these costs onto downstream manufacturers or consumers, will affect the effectiveness of carbon reduction. This is the focus of this article.”