一舉兩得的環境財政改革：改善財政和提升綠色所得

Double Dividend for Environmental Fiscal Reform: Improvements to Fiscal Status and Green National Income

10.6181/AGEC.200306_(30).0004

黃耀輝(Yo-Phy Huang)

環境租稅 ； 綠色稅制 ； 環境財政改革 ； 綠色所得帳 ； 稅制改革 ； 財政紀律 ； Environmental Tax reform ； Green Income ； Green Tax ； Tax Reform ； Fiscal Discipline

農業與經濟

30期（2003 / 06 / 01）

89 - 119

繁體中文

「環境租稅改革」（ETR）已蔚為潮流，但因為稅基比較狹窄，加上必需兼顧產業競爭力和所得重分配等政策考量，ETR真正實現的「雙重紅利」仍然有限。根據財政收支結構與經濟發展的關係，以消費稅支應公部門之資本支出比較有利於經濟成長，並鑑於台灣目前面臨財政惡化，租稅面過去偏重於直接稅比重的提高，卻又提供過多的租稅減免等稅式支出或補貼，本文研擬一套「環境財政改革」（EFR）的規劃性作法，就台灣近年來陸續規劃、建置的環境稅制，和層次更廣的財政改革予以整合，主要建議包括：將環境稅制納入「特種銷售稅」（貨物稅）體系，以統一「財政權」，並利於環境稅制與財政改革結合，同時調高消費稅制比重，調降所得稅（尤其是辛勤所得）比重，逐步減少補貼措施，參考強制編列綠色所得帳的「財政紀律」意義，立法將「環境財政改革」亦納入財政紀律相關之規範，要求政府利用環境稅費制度的建置過程，進行財政收支制度的配套改革，可使經濟與科學技術發展與環境、生態兼籌並顧，進而促進綠色國民所得的提升和成長。

Although environmental tax reform (ETR) has become a trend in the agenda on future tax reform policy, prior experience should tell us that we can hardly expect a ‘double dividend’ to materialize simply by confining the scope of ETR based on concerns for competitiveness, income redistribution and a limited tax base. Indeed, endogenous growth theory suggests that the adjustment of fiscal structure towards a system based on a higher share of consumption tax and the repeal of distortionary subsidies will not only improve fiscal status, but also enhance productivity.Given that Taiwan’s fiscal status is continuing to deteriorate, this study proposes an environmental fiscal reform (EFR) agenda for Taiwan on a much larger scale, with the ultimate aim of capturing the benefits on both the environmental side and the fiscal side. With the gradual phasing in, in the near future, of various environmental taxes or the imposition of levies, these will need to be embodied in a broader excise tax system so that the fiscal authorities are able to implement more contemporary down-to-earth tax principles, such as ‘tax waste, not work’, ‘tax the bad, not the good’, and ‘pay for what you take, not what you make’. In such a way, the authorities may be able to secure a more significant ‘double dividend’ without any adverse effects on competitiveness and income equality. In line with the current mandatory compilation of the green national income account, which focuses on real social welfare, the proposed EFR must also be embodied within the norms of fiscal discipline.

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