氣候變化、新碳稅計劃和泰國的未來

Abstract

氣候變化是一項威脅到發展、和平和繁榮的全球挑戰。為了應對這個緊迫的問題，世界各國正在採取行動減少溫室氣體排放。作為《聯合國氣候變化框架公約》和《巴黎協定》的簽署國，泰國承諾到2030年將碳排放減少20-25%。然而，在泰國缺乏關於碳稅的具體立法，這對實現這一承諾構成了重大障礙。 本文通過研究國際法律和環境稅制以及泰國目前有關的可持續發展和氣候變化法律，探討在泰國實施碳稅法的影響。此外，本研究還分析了瑞典、新加坡和印度尼西亞等國家的碳稅法律的執行情況和結果，為泰國提供了寶貴的見解。 本文還調查了實施邊境稅調整措施的情況，以維護受碳稅影響的泰國產業與沒有碳稅的國家之間的競爭力。通過評估邊境稅調整作為貿易壁壘的使用，本研究旨在確定這些措施的實施是否符合世界貿易組織的主要目標，即促進順暢自由貿易和增進國際經濟關係。

Climate change is a global challenge with threatening development, peace, and prosperity. To address this urgent issue, countries worldwide are taking action to reduce greenhouse gas emissions. As a signatory to the UNFCCC and the Paris Agreement, Thailand has committed to reducing carbon emissions by 20-25% by 2030. However, the absence of specific legislation on carbon taxation in Thailand presents a significant obstacle to meeting this commitment. This paper explores the implications of implementing a Carbon Tax Law in Thailand by examining international laws and environmental tax systems, as well as Thailand's current domestic legislation on sustainability and climate change. Additionally, the study analyzes the enforcement and outcomes of carbon tax laws in countries like Sweden, Singapore, and Indonesia, providing valuable insights for Thailand. It also investigates the implementation of border tax adjustment measures to maintain competitiveness for Thai industries affected by the carbon tax compared to countries without carbon taxes. Assessing the use of border tax adjustment as a trade barrier, this research aims to determine whether the implementation of such measures aligns with the primary objectives of the World Trade Organization to facilitate smooth and free trade and enhance international economic relations.