碳税征收公平原则的实现困境及突破  

Research on the Equitable Principles of Carbon Tax Collection

作　　者：赵君[1] 赵涟漪[2] 

机构地区：[1]辽宁大学法学院,辽宁沈阳110036 [2]沈阳市委党校法学教研部,辽宁沈阳110032

出　　处：《辽宁大学学报（哲学社会科学版）》2015年第3期124-130,共7页Journal of Liaoning University(Philosophy and Social Sciences Edition)

摘　　要：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。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.

关 键 词：碳税征收公平原则 碳减排 共同但有区别的责任 

分 类 号：D922.229[政治法律—经济法学]