能源相關環境公課之法制建構

Abstract

本文之研究主題為《能源相關環境公課之法制建構》，環境公課本質為以環境保護為主要目的、財政收入為次要目的之公課，以公課作為經濟誘因，誘導人民行為達到環境保護目的，具有橫跨環境法、財政法、經濟學、財政學及生態學等領域之性質。 關於環境公課議題之討論，須先建立公課之概念及體系架構，再嘗試從各領域觀點具體化其環境保護目的，導出其應如何為法制建構以兼顧、權衡各領域之基本原則。建立抽象架構後，再討論具體議題，並以我國現有能源相關環境公課為討論對象，而本文所謂能源相關環境公課，係以「使用者負責、污染者負責」等環境保護為課徵之主要目的，以「作為能源之有限性資源使用、因使用能源造成之污染排放、棄置等環境危害行為」為課徵客體之環境公課，概念上包含環境公課之資源使用公課、污染防治公課，本文就其中之能源使用、空氣污染防治、廢料棄置討論，就我國能源相關環境公課之個別制度及整體制度提出問題及建議。

The topic of this thesis is “The Construction of the Legal System of Environmental Tax and Fee on Energy Using and the Following Pollution”. The primary purpose of the environmental tax and fee is environmental protection, and the secondary purpose is financial revenue. The economic incentives of the environmental tax and fee can induce and guide people’s behavior to reach the purpose of environmental protection. Therefore, the characteristic of environmental tax and fee research is interdisciplinary, which cross the environmental law, financial law, economics, public finance and ecology. To discuss the environmental tax and fee, first, we have to establish the abstract concept and construction of tax and fee, and specifically explain the environmentally protective purpose by the concept and principle of each professions. Therefore, we can know how to establish the construction of the legal system to conform and balance the principles of each professions. Second, we have to discuss the specific issues, and the object of this thesis is” the environmental tax and fee on energy using and the following pollution”. The definition of” the environmental tax and fee on energy using and the following pollution” is that the environmentally protective purpose is” user pays principle or polluter pays principle”, and object is” energy using or its following pollution”. The definition includes the tax and fee on natural resources using and pollution prevention. And then, this thesis will propose the problems and suggestions regarding the present, individual and overall legal system of the environmental tax and fee on “energy using” and “the following pollution such as air pollution and waste disposal”.