基于协调与发展视角的碳税问题初探  

On the Issues of Carbon Taxation from the Perspective of Coordination and Development

作　　者：熊若愚 Ruoyu Xiong

机构地区：[1]武汉大学财政金融研究中心

出　　处：《国际税收》2021年第12期39-42,共4页International Taxation In China

基　　金：国家社科基金项目“完善财政转移支付制度研究”(项目编号:17BJY173)的阶段性研究成果。

摘　　要：碳税是应对全球气候变化、减少碳排放的重要政策工具之一。如何有效利用这一工具,需要从协调与发展的视角综合考虑。从协调的视角看,达成碳税政策的国际共识,有助于解决碳泄漏、碳公平等问题;从发展的视角看,实施与发展水平相适应的碳税政策,有助于减缓碳减排对经济社会发展的冲击,促进低碳经济发展,实现全球碳减排目标。Carbon tax is one of the important policy tools to cope with global climate change and carbon emission reduction.How to use this tool effectively requires the comprehensive consideration from the perspective of coordination and development.From the perspective of coordination,reaching an international consensus on the carbon tax policy will help solve problems such as carbon leakage and carbon equity;from the perspective of development,implementing a carbon tax policy that is compatible with the level of development will help reduce the impact of carbon emission reduction on economic and social development,promote low-carbon economic development and achieve global carbon emission reduction targets.

关 键 词：碳税 碳交易 碳定价 国际协调 

分 类 号：F810.42[经济管理—财政学]