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題名 | 建構綠色環境稅制之研究=The Research of Construction of Green-Environmental Tax |
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作者姓名(中文) | 謝美緞; | 書刊名 | 慈濟技術學院學報 |
卷期 | 14 2009.11[民98.11] |
頁次 | 頁213-232 |
分類號 | 567.89 |
關鍵詞 | 綠色租稅; 環境稅; 雙重紅利; Green tax; Environmental tax; Double dividend; |
語文 | 中文(Chinese) |
中文摘要 | 地球暖化與全球氣候的變遷,肇因於大自然整體環境過度開發與大量地使用化石燃料。隨著人類生存環境的日益惡化、大自然的反撲、資源浪費與枯竭的加劇等,使得世界各國對於建構綠色文明的重要性與環境保護愈加重視,要求制定有利於環境保護的綠色產業政策、財稅政策,並加強環境保護的立法與健全管理體系,以促進人與自然的和諧共處,此為綠色稅制得以發展的重要原因。 綠色稅制又名環境稅,是一種抑制污染行為與促進環境保護以達到環境與經濟永續發展的租稅制度與經濟手段。綠色稅制下的租稅政策不僅是稅收問題,亦應是計入資源與環境代價的稅收收入,而且涉及配合政府綠色產業政策的複雜經濟與環境生態的綜合反映,在利用租稅槓桿抑制污染產業的同時,支持低耗能與替代能源產業的發展,如太陽能等,並透過不同的稅制結構設計、調整或改變消費偏好習性或生產行為等。故本文對於台灣現行環境相關稅費現狀與未來政府課徵環境稅條例有關議題所可能產生的問題加以剖析。 |
英文摘要 | The purpose of the green fiscal reform is to protect the environment, to make the development of the natural resources reasonable, to further the green production and consumption. In addition, to build the green fiscal reform to protect environmental quality and to keep the lasting development of human beings. In recent years, people have great intentions to reduce the environmental pollution by the policy of environment tax. Even the environment tax could replace other taxes that possess high twisting effect. In view of this, the tool of pollution prevention which uses the means of economy inducement becomes primary means worldwide. It is a strategy of sustainable development. There will be some spaces to diverse integration in the policies of finance, energy, economy, and environment in the future. The study is discussed for the status situation of environment-related taxation in . Some problems may be occurred because the government taxes environmental tax in the future. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。