目前，面對全球暖化擴大，極端氣候與環境破壞威脅人類生命安全，儼然減碳已是各國際間要相互合作的議題，而透過課徵碳稅來降低溫室氣體是有效減緩環境問題的其中一種方法。政府對於碳稅政策的擬定，可以透過制定排放總量管制或碳排放量上下限，但可能會增加額外監控成本並提高政策實施複雜度，此外，若是對企業提供免稅碳排放額度，企業可以於超出之碳排放數量外再支付碳稅，此制度減少碳稅成本也增加企業購買意願，但政府對企業徵收的稅收就會減少，也降低政府推動其他減稅工具的能力，所以碳排放制定攸關於企業與政府之間成本與利潤的拉鋸戰。本研究提出八種碳稅及碳權函數的可能組合之綠色作業成本法(Activity-Based Costing, ABC)模型，並在模型間進行相互比較以檢視其差異，並針對單一變數進行單期與多期敏感性分析。研究結果指出，利潤及產品組合會因為不同的碳稅及碳權組合而產生巨大差異，企業若是目標獲得利潤最大化，通常有免稅額度並有碳權交易成本之模型能獲得更多利潤；政府則是想要減少碳排放量，則會偏好無碳權交易之模型。本研究亦針對公司在面臨未來政策頒布時，以及政府在制定相關政策時的建議及處理方法。;At present, in the face of the expansion of global warming, extreme climate and environmental damage threaten the safety of human life, it seems that carbon reduction is an international issue. Reducing greenhouse gases by imposing carbon taxes is one of the ways to effectively mitigate environmental problems. The government can formulate a carbon tax policy through the establishment of a total emission control or upper and lower carbon emission limits, but it may increase additional monitoring costs and increase the complexity of policy implementation. In addition, if companies provide free emission credits, they will at most paying for additional carbon emissions permits, reducing the cost of carbon taxes, and increasing willingness to buy, but the government will levy less taxes on enterprises and reduce the government′s ability to promote other tax reduction tools. This study proposes eight types of possible combinations of carbon tax and carbon weighting functions ABC models, and compares the models to each other to examine the differences, and performs single-period and multi-period sensitivity analysis. The results of the study indicate that profits and product mix will vary greatly due to different carbon tax and carbon rights combinations. If a company aims to maximize profits, a model with tax-exempt quotas and carbon rights transaction costs can generally achieve more profits; If the government aims to reduce carbon emissions, it will prefer a model without carbon rights trading. This study also addresses the company’s recommendations and treatments when it faces future policy promulgation, and the government formulates relevant policies.
