碳税征收国际公平原则探究

Exploration of International Fair Principle of Carbon Tax Levy

温室效应引发的气候变化问题已成为全球热点,共同应对气候变化在国际范围内达成广泛共识。碳税的减排效用在先行数国的实践中得到印证,国际社会对此寄予厚望。然而碳税征收过程中不公平问题常存,为解决碳税征收国际公平问题提供一条可能的实现路径迫在眉睫。

Climate change caused by greenhouse effect has become a global highlight, which has aroused an international consensus. The function of carbon tax in reducing emission has been proved by several coun- tries~ practices, which has attracted keen attention of the international community. However, carbon tax levy is often flawed by unfairness, whose solution appeals to an urgent possible pathway.