氣候變遷所影響之層面相當廣泛，面對二氧化碳排放量不斷增加的影響，很顯然地臺灣對碳排放量之控制及能源使用效率，有待加強，從而能源稅的開徵成為國家環境保護與能源管理的重要政策。本文就自2006年開始，先後於立法院中所曾經提案的能源稅條例草案進行討論，並探究能源稅在環境公課體系屬性的定位與憲法上的界限。
The effects of climate change are wide. Facing the impact of the increasing emission of carbon dioxide, it's clear that Taiwan must find more effective ways to reduce carbon dioxide emissions and to improve energy efficiency. The Levy of energy tax has become an important policy for national environmental protection and energy management. This paper examines the energy tax regulation drafts that had been proposed successively to the Legislative Yuan since 2006, and discusses its position in the Umweltabgaben system and limit in Constitution.
