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題 名 | 從法律觀點論高雄市政府氣候變遷調適費的適法性=A Legal Review on Kaohsiung Enterprise Climate Change Adaptation Fee |
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作 者 | 羅承宗; | 書刊名 | 興大法學 |
卷 期 | 12 2012.11[民101.11] |
頁 次 | 頁43-72 |
分類號 | 567.89 |
關鍵詞 | 高雄市氣候變遷調適費; 環境公課; 碳稅; 地方自治; The Kaohsiung City enterprise climate change adaptation fee; Greenhouse gas emission; GHG emission; Earmarked tax; Sonderabgaben; Carbon tax; Local autonomy; |
語 文 | 中文(Chinese) |
中文摘要 | 在二○一二年「氣候變遷續效指標」(Climate Change Performance Index)裡,共針對 58 個受評比國家溫室氣體排放趨勢、排放程度及氣候政策等三大面向進行評比,台灣總排名則從第 47 名退後至第 50 名。台灣二○一二年氣候變遷續效指標持續下滑主因,大抵可歸咎於中央政府立法延宕所致。有鑑於此飽受氣候變遷所苦的高雄市擬具「高雄市事業氣候變遷調適費徵收自治條例萆案」,預計對排放溫室氣體之企業課徵性質上屬於特別公課(Sonderabgaben)的調適費,並限定其課徵所得之用途,專用以溫室氣體減量及因應氣候變遷調適支出。然而此一立法卻受到來自中央政府的反對,認為減碳調適立法乃具有全國一致性事項;不宜由地方立法管制。本文擬先探討租稅與特別公課在法理概念上之區別,進而針對環繞於高雄市氣候變遷調適費適法性上之諸多爭議,從財政法、地方自治觀點提供粗淺的研究心得。 |
英文摘要 | In 2009, typhoon Morakot and 2011 typhoon Fanapi, brought huge disasters to Kaohsiung. In order to prevent such impact causing by climate change, Kaohsiung Cityhaveestablished the Kaohsiung City Climate Change Adaptation Fee Collection Autonomous Regulation Draft, as their legal tool in the proccss offighting climate change. Although The Central Government has draftGreenhouse Gas (GI-IG) emission reduction law, it has not been nationally legalizedyetin Taiwan. The Central Govemmentis still strongly opposed to the legalization, insisting that GHG emission re-duction is a national problem, should bcrcgulated by the central govern-ment. This essay will introduce the some basic ideals about tax and Ear-marked Tax (Sondcmbgaben), and trying to exam several important legal disputes related to the legality of Kaohsiung Enterprise Climate Change Adaptation Fee. |
本系統中英文摘要資訊取自各篇刊載內容。