臺灣能源期刊發行
- 創刊日期：
102年11月30日
- 發行所：
經濟部能源署
- 發行人：
游振偉
- 地址：
台北市復興北路2號13樓
- 電話：
02-2772-1370
- 執行單位：
財團法人工業技術研究院
- 地址：
新竹縣竹東鎮中興路四段195號26館
- 服務專線：
03-5916006
- 服務信箱：
- 總編輯：
王漢英胡均立
- 顧問：
王運銘童遷祥王人謙
- 執行主編：
劉子衙陳志臣
- 編輯委員：
方良吉王錫福朱家齊李堅明李叢禎林師模馬鴻文陳希立廖芳玲廖肇寧劉文獻蕭志同顧洋(依筆畫順序排列)
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臺灣能源期刊論文全文
臺灣能源期刊第3卷第2期內容
出刊日期：June, 2016
- 題目
- 能源環境稅對總體經濟與電力需求之影響
- Title
- The Influence Evaluate of Energy Tax on Economy and Energy Demand
- 作者
- 張哲維、游政哲、陳冠堯、楊晴雯
- Authors
- Che-Wei Chang, Cheng-Che Yu, Kuan-Yao Chen, Chin-Wen Yang
- 摘要
- 我國已於104年6月15日三讀通過「溫室氣體減量及管理法」，除總量管制與排放交易機制外，該法同時明定應依二氧化碳當量，推動進口化石燃料之稅費機制，以因應氣候變遷，並落實中立原則，促進社會公益；其次應積極協助傳統產業節能減碳或轉型，發展綠色技術與綠色產業，創造新的就業機會與綠色經濟體制，並推動國家基礎建設之低碳綠色成長方案。過往運用經濟或財政工具來達成減量目標之研究，大多聚焦於相關稅制對我國經濟之衝擊，部分研究則分析稅收運用方式所能創造的雙紅利效果，然而這些研究大多關注於環境稅收運用於抵減其他扭曲性稅賦或社會安全捐，卻較少由綠色經濟發展角度，考慮環境稅收對於綠色能源發展及促進能源效率之助益。有鑑於此，本研究運用臺灣永續能源發展模型(Taiwan Sustainable Energy Development, TaiSEND)，評估課徵能源環境稅及稅收運用於節能投資，對總體經濟及能源需求之影響，以探討能源環境稅運用於節能投資是否能有效減緩經濟衝擊，甚至產生雙紅利效果。評估結果顯示，即使在不考慮節電投資情況下，課徵能源稅本身即可產生節電成效，但相對付出的經濟代價亦相當可觀，能源稅之節電成本視電價調整幅度將分別為每度電2.07元與3.51元。若考慮能源稅收運用於節電投資補貼，則節電成本分別降低為1.57元與3.36元，GDP (國內生產毛額)損失可較單純課徵能源稅改善68億元。雖然第二重紅利可透過節電投資補貼產生，但仍不足以反轉能源稅對經濟之衝擊。
- 關鍵字
- 能源環境稅、TaiSEND、雙重紅利、節能投資
- Abatract
- Legislative Yuan Passes Third Reading of the Greenhouse Gas Reduction Act on 15th of June 2015. Including total Quantity Control, Emissions Trading, and fossil fuel tax promoting mechanisms of Taiwan are constructed under the act in response to climate change. The legislation of the act is also devoted to the welfare of the society, industrial transformation, emission reduction, and green technology development of Taiwan. It will also promote the employment, green economy, and the Infrastructure construction program─low carbon green growth plan of the nation. Most researches which apply economic and financial instruments are mainly focused on the influence on economy caused by carbon or energy tax, and others concern the double dividend effect due to the allocation of tax income. However, most researches concentrate more on the issue of tax credit on distortionary tax and social security contribution, rather than the effect of environment tax revenue on green energy development and the progress of energy efficiency. This research uses Taiwan Sustainable Energy Development Model (TaiSEND) to assess the influence on economy and energy demand by applying the revenue of energy tax to energy saving investment. We aim to discuss whether the strategy could possibly reduce the impact on economy or even further, to create the double dividend effect. The result shows that, without electricity saving investment, the application of carbon tax could reduce electricity using by paying a very high price of economic cost. The energy saving cost per kilowatt-hour could be from 2.07 NTD to 3.51 NTD. When we consider the electricity saving investment to our evaluation, the saving cost per kilowatt-hour may be reducing to 1.57 NTD~3.36 NTD and the GDP lost could be improved by approximately 6,800 million. The effect of double dividend may take place by the practice of electricity saving investment, but it still can’t compensate the impact on economy from the imposition of energy tax.
- Keywords
- Energy tax, TaiSEND, Double dividend effect, Electricity saving investment