For the last few years, the financial imbalance and the environmental deterioration are gradually serious in the various level of government. The formulating process of environmental and financial policies usually neglects the viewpoints of the interested stakeholders so that the insufficient policy information causes the policy deviation and even further leads to the gaps between the policy performance and the expected target. Additionally the ¡§green tax reform¡¨ has become the trend worldwide. In the past few years, various countries gradually switch from administrative control to tax measures to facilitate the environmental protection. Through economic incentives and market mechanism, it will more effectively achieve the goal of industrial greening and will produce the double dividend in the improvement of environmental quality and the distortion alleviation of tax system. The research studies the contents of the environment related tax (fee) system and the green tax reform or the green reform experiences in the European countries and the States, meanwhile the research takes Kaohsiung city as empirical case. Besides the research applies the social judgment theory (SJT), SAGE and one-way analysis of variance to separately evaluate the acceptability of current implemented improvement plan for the income application mechanism of air pollution control fee and to study the viewpoints on special tax and temporary tax imposed by Kaohsiung city. The results of empirical study find out the tested interested stakeholders or groups prefer the income application mechanism of air pollution control fee to be changed toward the mechanism of complete gaining and expenditure. There are no significant gaps in the recognition consistence of the related interested stakeholders. In addition, no significant gaps are occurred in the judging similarity value or judging principle similarity value among interested stakeholders. In the meantime the tested interested stakeholders also support the Kaohsiung city government imposes the special tax and temporary tax in the future. The results and suggestions indicate the tax could be levied including special petroleum refining tax, special steel refining tax, special noise pollution tax in the civil airport, special road maintenance tax of incoming and outgoing container cars in the harbor, resident income special tax, temporary vendors management tax in the evening retail market, temporary tax of construction produced soil and temporary tax of residential and land renewal and development. There are no significant gaps existed in the opinions of tested interested stakeholders on special tax levy. However the gaps are occurred in the opinions of temporary tax levy, it may be because of tax object and levied procedure or being limited by tested samples so that different age groups or occupation or resided administrative district produce different results. Additionally the research suggests to increase the business tax rate, to conduct the complete reform of financial income and expenditure, to revise the commodity tax statutes, Air Pollution Control Act, Statutes for Upgrading Industries and local tax and duty regulations, to enhance the environmental effect of consumption tax including the business tax and commodity tax with hope of establishing the sound environmental financial system, environmental order and financial discipline. Since the research is restricted by time factor and the sample is not easily controlled, the research doesn¡¦t conduct the further in-depth study in the parts of recognition feedback effect and the comparison or integration of information integration theory. However these parts can be used as the directions of subsequent studies.

Submitted by Rosina Valeria Lanzellotti Mattiussi Teixeira (rosina.teixeira@unisantos.br) on 2015-05-20T17:12:28Z No. of bitstreams: 1 Vanessa Aparecida Costa Santiago.pdf: 375469 bytes, checksum: 36f94aa4d1fbcc9887b16f078cce39a3 (MD5) / Made available in DSpace on 2015-05-20T17:12:28Z (GMT). No. of bitstreams: 1 Vanessa Aparecida Costa Santiago.pdf: 375469 bytes, checksum: 36f94aa4d1fbcc9887b16f078cce39a3 (MD5) Previous issue date: 2013-05-23 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / The Federal Constitution, in its article 170, provides that the Economic Order is founded on free enterprise and human labor valuation, in order to ensure a dignified existence. The dignified existence is linked to quality life, on the other hand, it¿s intrinsically related to the way the company absorbs and transforms its resources, ie, combine balance in the distribution of income and living healthier, which in turn comes against the scarcity of natural resources and compromising the environment, sustainable development. The sustainability appears in this regard as the source of equilibrium, exploitation of natural resources going to happen so that resources are maintained, without disregarding the social satisfaction generated by the activity economic, which is guaranteed by article 225 of the Federal Constitution. The preservation of ecologically balanced environment as a duty of State, resulting in its Duty/Power of developing public policies aimed at environmental balance within a sustainable development perspective. Sustainable development seeks precisely harmonize the imbalance between economic development and environment preservation, but this requires that the environment externalities are internalized, the ideal is to get a market price that incorporates each fraction of resource used, following the Principle of Polluter Payer. However, it is known that the tax policy is an effective instrument of public management in the induction of behavioral socioeconomic status. Regarding to the environment, the possibility of using the tax as an instrument of its protection is directly related to the application of extra tax technique that may be applied in all kinds of taxes. Brazil already applies to extra tax technique in several taxes. In Comparative Law it was found that the European Union and North America uses much more of extra tax technique on their function and adopts the so-called Green Tax Reform to improve the instrument. Even comparing to the Mercosur countries, Brazil has highlighted the applicability of the Environmental extra tax technique. Presented on the work of the new paths extra tax technique in Brazil using the PEC 353/2009 as a source of this note, and was presented some suggestions for each tributary species and the end addressed practice of tax incentives as effective as the extra tax instrument of environmental protection. / O artigo 170 da Constituição Federal traz que a Ordem Econômica tem por fundamento a livre iniciativa e a valorização do trabalho humano, com intuito de garantir existência digna. A existência digna está ligada à qualidade de vida; por outro lado, está intrinsecamente relacionada ao modo com que a sociedade absorve e transforma os seus recursos; ou seja, combinar o equilíbrio na distribuição de renda e condições de vida mais saudáveis, que por sua vez vem de encontro à escassez dos recursos naturais e comprometimento do meio ambiente, no desenvolvimento sustentável. A sustentabilidade aparece, nesse sentido, como a fonte de equilíbrio, a exploração dos recursos naturais passa a acontecer de forma que os recursos sejam mantidos, sem desconsiderar a satisfação social gerada pela atividade econômica, que é assegurada pelo artigo 225 da Constituição Federal. A preservação do meio ambiente ecologicamente equilibrado como dever do Estado, resulta no poder-dever de desenvolver políticas públicas voltadas ao equilíbrio ambiental dentro de uma perspectiva de sustentabilidade do desenvolvimento. O desenvolvimento sustentável busca exatamente harmonizar o desequilíbrio entre desenvolvimento econômico e a preservação do meio ambiente, mas para isso é necessário que as externalidades ambientais sejam internalizadas. O ideal é obter um preço de mercado que incorpore cada fração de recurso utilizado, obedecendo ao Princípio do Poluidor Pagador. Entretanto, sabe-se que a política tributária é um instrumento eficaz de gestão pública na indução de comportamento socioeconômico. No que diz respeito ao meio ambiente, a possibilidade de se utilizar o tributo como instrumento de sua proteção está diretamente relacionada à aplicação da técnica da extrafiscalidade tributária, que poderá ser aplicada em todas as espécies de tributos. O Brasil já aplica a extrafiscalidade ambiental em diversos tributos. No Direito Comparado verifica-se que a União Europeia e América do Norte utilizam-se muito mais dos tributos na sua função extrafiscal e adota a chamada Reforma Fiscal Verde para aperfeiçoar o instrumento. Já em comparação aos países do Mercosul, o Brasil tem destaque na aplicabilidade da Extrafiscalidade Ambiental. Apresenta-se no trabalho os novos caminhos da Extrafiscalidade no Brasil, utilizando-se da PEC nº. 353/2009 como fonte deste apontamento, bem como se apresenta algumas sugestões para cada espécie tributaria e ao final a pesquisa trata dos Incentivos Fiscais como prática efetiva da extrafiscalidade e instrumento de proteção ambiental.

綠色稅制改革始於1990年代，在此前歐美主要稅收所得來源為所得稅，隨著歐美國家面臨經濟與財政困境，課稅項目漸漸地轉向環境稅，最先實施的國家為北歐國家，目前我國正面臨經濟衰退，且新政府上任後，增稅政策屢屢遭到民眾的反彈，有些學者認為，環境稅有辦法達成「雙重紅利」，既能增進環境品質且改善所得分配，不失為一向好的課稅工具。 本研究以民國100年行政院主計處的「產業關聯表」與「家庭收支調查報告」估計綠色稅制改革的所得重分配效果，利用投入產出分析法，估計環境稅對於消費支出項目價格影響，再將環境稅稅收金額作為所得稅減免與移轉收入減免用途，最後估計吉尼係數，觀察實施綠色稅制改革後的所得重分配效果。 實證結果顯示，環境稅是一具有累退性質之租稅，故單純課徵環境稅會造成所得分配惡化，且課徵越高之金額，所得分配惡化越嚴重；實施綠色稅制改革後，所得分配都較原始值平均，且綠色稅制改革金額越大之方案，改善所得分配效果則越好。

機動車輛已成為空氣污染的首要污染來源之一，其所排放大量的一氧化碳、二氧化碳對地方乃至於全球環境皆造成不利的影響。為了因應環境污染與溫室效應，各國除了採取行政管制措施外，亦引進經濟誘因工具來落實污染者付費的原則。本研究的目的即是探討，台灣地區目前所實施的政策工具對於減少來自移動污染源的污染排放量的有效性。 本文利用台灣地區二十三個縣市 1998 年至 2006 年共九年的追蹤資料，以兩種模型進行實證：第一個模型採用的是一階差分後的普通最小平方法迴歸模型，可避免假性迴歸的問題發生；第二個模型為似不相關迴歸模型，藉由誤差項間的關聯性來結合北部、中部、東部、南部四個地區的迴歸式，觀察政策工具在不同區域間對污染減量的效果。 實證結果顯示，管制與稅費這兩種政策工具確實會對移動污染源產生的空氣污染有相當的抑制效果；但是相較之下，管制措施的影響力相對於稅費的徵收來得明顯。因此，已知管制工具具有環境保護的政策有效性外，若欲使得稅費政策對空氣污染減量也有更明顯的成效，便應實施綠色租稅改革，以期能夠對生活環境產生良好的改善。 / Due to its high share in total air pollutant emissions, mobile pollution source is an issue of particular consideration. Vehicles produce large volumes of emissions such as CO, CO2, and so on. These gases can be detrimental to local, regional and global environment. With the increasing concern over rising pollution levels and greenhouse effect, the purpose of this study is to evaluate the effectiveness of different environmental policy instruments which are used to reduce mobile source air pollution. 　　For this paper, a case study of Taiwan is demonstrated for the estimation. Using the first-differenced panel data collected from 1998 to 2006, we use two models, namely “Ordinary least square model” and “Seemingly unrelated regression model” to investigate whether the command and control policy or the economic-incentive tax strategy is better for emission abatement. The first-differenced ordinary least square model can be used to avoid spurious regression, and the seemingly unrelated regression system integrates four sub-equations by assuming their disturbances are correlated, explaining some phenomenon in different areas. 　　The result shows that both control and tax strategies are worthwhile to be adopted. However, regulation policy results in cutting down much more CO and CO2 than using the excise taxes and fuel fees as an environmental instrument. Therefore, we conclude that it is required to implement the green tax system reform in order to create beneficial changes in our life.

本論文由三篇獨立論文組成，討論的議題為經濟成長與環境保護。第一篇論文以環境顧至耐曲線研究1992至2004年中國大陸經濟發展與空氣品質的關係。第二篇論文分析綠色租稅改革的健康效果，與其對最適環境稅率的影響。第三篇論文研究在經濟體系扭曲之下的次佳最適排放稅稅率。 / This dissertation consists of three independent essays which focus on the issue of economic growth and environmental protection. The first essay examines the relationship between economic development and air quality by examining Environmental Kuznets Curves from 1992 to 2004 for Mainland China. The second essay analyzes the health effect of green tax reform and its impact on the optimal environmental taxes. The third essay examines the optimal second-best environmental tax rate in the presence of pre-existing distortions by taxing emissions.