辽宁大学学报：哲学社会科学版
遼寧大學學報：哲學社會科學版
료녕대학학보：철학사회과학판
Jounal of Liaoning University(Philosophy and Social Sciences Edition)
2015年
3期
124~130
,共null页
碳税征收公平原则 碳减排 共同但有区别的责任
碳稅徵收公平原則 碳減排 共同但有區彆的責任
탄세정수공평원칙 탄감배 공동단유구별적책임
A carbon tax levy; Principle of fairness; Carbon emission reduction; Common but differentiated responsibilities
碳税是国际碳减排中一种有效的经济手段,但征收碳税过程中常常存在公平问题。征碳税收公平不仅面临着权利分享与义务分担不平衡的国内困境,也存在着利益冲突与协调难的国际困境。为此,碳税征收公平应当在国内与国际不同层面分别加以解决,其中国际层面应坚持＂共同但有区别的责任＂原则。
碳稅是國際碳減排中一種有效的經濟手段,但徵收碳稅過程中常常存在公平問題。徵碳稅收公平不僅麵臨著權利分享與義務分擔不平衡的國內睏境,也存在著利益遲突與協調難的國際睏境。為此,碳稅徵收公平應噹在國內與國際不同層麵分彆加以解決,其中國際層麵應堅持＂共同但有區彆的責任＂原則。
탄세시국제탄감배중일충유효적경제수단,단정수탄세과정중상상존재공평문제。정탄세수공평불부면림착권리분향여의무분담불평형적국내곤경,야존재착이익충돌여협조난적국제곤경。위차,탄세정수공평응당재국내여국제불동층면분별가이해결,기중국제층면응견지＂공동단유구별적책임＂원칙。
Carbon tax is an effective economic means to handle international carbon emissions but issues of fairness often e- merge in the process of carbon taxation. Firstly, the equitable principles for carbon taxation were defined and their uniqueness was explored. Then, the legal basis and predicaments of the equitable principles for carbon taxation were expounded. Finally, the paths of realizing the fairness of carbon taxation were proposed from both domestic and international perspectives.
