碳关税在WTO框架下的合法性分析——以GATT1994第20条(b)项为视角  

Analysis of the Legitimacy on “Carbon Tax”under the WTO Framework——Twentieth(b) of GATT1994 as the angle of view

作　　者：廖莉[1,2] 

机构地区：[1]华东政法大学,上海201620 [2]上海立信会计学院文法学院,上海201620

出　　处：《特区经济》2016年第2期12-14,共3页Special Zone Economy

基　　金：上海立信会计学院一流学科-国际法(国际税法)学科建设项目资助

摘　　要：碳关税在WTO框架下的合法性问题在学术上有较多争议。WTO框架下的碳关税合法性问题研究涉及国民待遇、最惠国待遇等。本文拟从GATT1994第20条(b)项出发研究碳关税的合法性审查问题。按照GATT第20条一般例外的适用步骤,首先分析碳关税符合适用第20条(b)项的相关法律问题,其次分析碳关税符合GATT第20条一般例外的导言,最后得出结论即从第20条例外(b)项出发,碳关税通过第20条一般例外审查的可能性较大,该条款可以为碳关税在WTO框架下寻求合法性找到法律依据。the legitimacy of carbon tax in the framework of WTO is more controversial in academic. Under the framework of WTO, the issue of the legality of carbon tax involves national treatment, most favored nation treatment, and so on. This paper intends to study the legality of carbon tax from the GATT1994 twentieth（b） entry according to Article 20 of GATT general exception applicable procedure. Firstly, it analyzes the carbon tax conforms to the legal issues related to the application of Article 20（b）.Then by analysis of carbon tax in accordance with the introduction of GATT Article 20 of the general exception.Finally draws the conclusion that carbon tax through Article 20 of the general exception review legally.Carbon tax under the framework of WTO to seek legitimacy is possible.

关 键 词：碳关税 GATT第20条 WTO 

分 类 号：D996.3[政治法律—经济法学]