生态文明视域下碳税的正当性反思与立法建议

Reflection on the Legitimacy of Carbon Tax and Legislative Suggestions from the Perspective of Ecological Civilization

对碳税的讨论由来已久,而理论研究和实务部门对碳税的态度却大为不同。囿于将碳税视为经济工具或环境政策工具的思维惯式,现有研究对是否应当进行碳税立法及以何种形式创制碳税未提供有说服力之答案,因而有必要对碳税的正当性进行反思。建议在生态文明建设的视域下,以独立税种的形式引入碳税,继而基于生态正义、税收法定、比例原则、纳税人基本权利保护,分别确定碳税在价值判断上的目的正当性、形式正当性、手段正当性以及实质正当性,以此为碳税的正当性提供法治保障。

Carbon tax has been discussed for a long time,and the attitudes of theoretical research and practical departments towards carbon tax are quite different.Limited by the thinking habit of treating carbon tax as an economic tool or environmental policy tool,existing research does not provide a convincing answer on whether carbon tax legislation should be carried out and in what form it should be created.Therefore,it is necessary to reflect on the legitimacy of the carbon tax.From the perspective of ecological civilization construction,carbon tax should be introduced as an independent tax type.Based on ecological justice,legal taxation,the principle of proportionality,and the protection of basic rights of taxpayers,the legitimacy of purpose,form,means and substantive of carbon tax in value judgment should be determined respectively,so as to provide legal protection for the legitimacy of carbon tax.