碳費對台灣進出口產業的影響及因應之研究

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Title:	碳費對台灣進出口產業的影響及因應之研究 A Study of Carbon Fees on Taiwan's Import ＆ Export Industry
Authors:	鄧靜慧 Ting, Ching-Huei
Contributors:	社會企業管理碩士在職學位學程
Keywords:	氣候變遷淨零碳排碳費碳稅 Climate change Net Zero Carbon fee Carbon tax
Date:	2024
Issue Date:	2024-12-09 12:43:30 (UTC+8)
Abstract:	氣候變遷已成為全球共同面臨的嚴峻挑戰。為應對此問題，各國積極採取減緩和調適政策，其中碳定價被視為最具成本效益的政策工具之一。然而，碳費的引入雖可促進減碳，但同時也將增加產業成本，影響出口導向經濟體系的國際競爭力。歐盟推出碳邊境調整機制(CBAM)，以防止「碳洩漏」問題。台灣作為出口導向經濟體，於2023年通過《氣候變遷因應法》，明定2025年起徵收碳費，此舉將對進出口產業產生重大影響。本研究旨在分析碳費對台灣主要進出口產業之影響、探討企業因應策略，並提出政府可採取之政策措施。研究基於交易成本經濟學理論，分析企業面對碳稅的兩種選擇：支付稅費或進行減排投資。同時，研究假設產業面對碳稅影響的嚴峻度與其技術替代彈性呈正相關。研究將選取水泥、鋼鐵、台肥等產業，分析其減低碳排放技術成熟度與碳稅反應的關聯性。通過產業碳足跡分析，本研究探討台灣主要進出口產業面對碳稅的影響與因應策略，為台灣碳定價制度設計提供參考。面對氣候變遷與碳稅政策雙重挑戰，台灣產業需及早佈局，加速綠色轉型。 Climate change has emerged as a critical global challenge. To address this issue, nations are implementing mitigation and adaptation policies, with carbon pricing considered one of the most cost-effective tools. While the introduction of carbon fees can promote emissions reduction, it may also increase industrial costs and affect the international competitiveness of export-oriented economies. The European Union has implemented the Carbon Border Adjustment Mechanism (CBAM) to prevent carbon leakage. As an export-oriented economy, Taiwan enacted the Climate Change Response Act in 2023, mandating carbon fees from 2025, which will significantly impact import and export industries. This study aims to analyze the impact of carbon tariffs on Taiwan's major import and export industries, examine corporate response strategies, and propose governmental policy measures. Utilizing transaction cost economics theory, the study evaluates two options for companies facing carbon taxes: tax payment or investment in emission reductions. The study hypothesizes that the severity of carbon tax impact on an industry is positively correlated with the elasticity of technology substitution. The research will focus on industries such as cement, iron and steel, and fertilizer production in Taiwan to analyze the correlation between carbon emission reduction technology maturity and carbon tax response. Through industrial carbon footprint analysis, this study explores the impact and coping strategies of Taiwan's major import and export industries facing carbon taxation, providing a reference for the design of Taiwan's carbon pricing system. In confronting the dual challenges of climate change and carbon tax policy, Taiwan's industries must proactively plan and accelerate their green transformation.
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