論我國碳定價政策之法制研究-以建立總量管制市場制度為核心;A Legal Study of Taiwan’s Carbon-Pricing Policy: Centering on the Establishment of a Cap-and-Trade Market System

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Title:	論我國碳定價政策之法制研究-以建立總量管制市場制度為核心;A Legal Study of Taiwan’s Carbon-Pricing Policy: Centering on the Establishment of a Cap-and-Trade Market System
Authors:	施宜津;Shih, Yi-Chin
Contributors:	產業經濟研究所
Keywords:	淨零碳排;碳定價;減量額度;碳交易;市場穩定儲備
Date:	2025-07-17
Issue Date:	2025-10-17 12:13:48 (UTC+8)
Publisher:	國立中央大學
Abstract:	面對環境污染、全球暖化與氣候變遷，氣候治理成為當代國際社會所重視之嚴峻課題，亦關乎全人類未來之發展，如何降低碳排放，仰賴有效之減碳政策與碳定價工具，而在聯合國體系下聯合國氣候變化綱要公約、京都議定書與巴黎協定，為碳權交易提供運作框架；因此自2005年歐盟碳排放交易系統，係第一個總量管制的強制碳市場，各區域以國家、地區或跨國單位的碳交易機制逐步發展。我國在氣候政策上，提出2050淨零減排目標，並於2023年修訂氣候變遷因應法，確立氣候法制化，並依序進行相關辦法之修正與研議。我國現以碳費與自願減量額度市場作為碳定價體系，預計2026年正式對年排放達2.5萬噸之設施或企業收取碳費，一般費率為每噸300元，我國碳定價起步較晚，且碳價水準仍遠低於歐洲與周邊亞州國家如韓國；且自願市場中減量額度專案申請、額度取得與交易量疲弱不活絡，且碳交易平台配額缺乏註銷機制以及減量額度法律性質之區別性不足，都導致我國自願市場運作的疲弱與疑慮。針對即將實施之碳費、現有之自願市場與未來規畫之總量管制強制市場，皆有賴穩健之法制推展，因此本文針對氣候變遷因應法下相關法制研析，提出具體我國氣候法制方針；並以比較法參考歐盟、美國加州、中國、韓國與新加坡之法制與實務經驗，採借與調整符合我國之形式；據此本論文對我國未來碳定價制度之具體建議，分為四大面向；第一，現有運行之自願市場應確立減量額度法律性質與建立註銷機制；其次，即將實施之碳費，應提升碳費效度-費率、公式與罰則，以作為總量管制實施前有效之價格訊號引導；第三，有關建構全面總量管制市場之時程路徑與國際借鏡，採線性減排與規畫分期制度，並設計以價格穩定與活絡市場措施，最大化總量管制之效益；最後，為擴充國際交易量能-鏈結全球碳權市場策略，應致力於建構我國高品質碳權市場，聯結國際認證與擴大交易對象與標的，以充實我國碳市場之深度。碳定價方法以總量管制，在減排確定性、成本效率與能源轉型誘因上最具優勢，在歐盟EU ETS與實證研究成果可以得到驗證；而2026歐盟邊境調整機制(CBAM)實施後，可以預見碳市場將以地區性法規，逐漸擴及到國際貿易之影響，我國亦應致力於建立有效、信賴與可驗證之碳定價政策，以符應國際標準與減排效果；我國碳定價政策甫起步，未來相關法制、社會互動與政策研析，都有賴更進一步針對實務情形加以研究，以提供政府多元觀點與建議；期望本文對我國碳定價法制提供淺見，提供未來研究者探究碳定價制度之基礎。 ;Facing the intertwined challenges of environmental pollution, global warming, and climate change, climate governance has become one of the most pressing issues in contemporary international society and is pivotal to humanity’s future development. Effective emission-reduction policies and carbon-pricing instruments are indispensable to lowering greenhouse-gas emissions. Under the United Nations regime—specifically the United Nations Framework Convention on Climate Change (UNFCCC), the Kyoto Protocol, and the Paris Agreement—an operational framework for carbon trading has been established. Since the launch of the European Union Emissions Trading System (EU ETS) in 2005—the world’s first mandatory, cap-and-trade carbon market—various jurisdictions have progressively developed national, regional, and supranational emissions-trading mechanisms. Taiwan has declared a 2050 net-zero target and, in 2023, amended the Climate Change Response Act, thereby codifying climate governance and initiating the revision and drafting of associated regulations. At present, Taiwan’s carbon-pricing architecture comprises a carbon fee and a voluntary offset market. Beginning in 2026, facilities or enterprises emitting 25,000 tCO₂e or more annually will be subject to a carbon fee set at NT$ 300 per tonne. Taiwan’s carbon-pricing scheme thus lags behind those of the European Union and neighboring Asian jurisdictions such as Korea, both in timing and in price level. Moreover, the voluntary market suffers from weak project registration, credit issuance, and trading volumes; the trading platform lacks a robust cancellation mechanism; and the legal characterization of reduction credits remains ambiguous—all of which undermine market confidence and functionality. The forthcoming carbon fee, the existing voluntary market, and the future mandatory cap-and-trade system will each depend on a sound legal foundation. Accordingly, this dissertation conducts a doctrinal analysis of Taiwan’s climate legislation under the Climate Change Response Act and proposes concrete legal pathways. Comparative insights are drawn from the regulatory and practical experiences of the European Union, California (United States), China, Korea, and Singapore, with adaptations tailored to Taiwan’s institutional context. The study advances four policy recommendations for Taiwan’s evolving carbon-pricing regime: (1) in the voluntary market, clarify the legal nature of emission-reduction credits and establish a rigorously enforceable cancellation mechanism; (2) enhance the effectiveness of the impending carbon fee by refining the rate-setting methodology, fee‐calculation formula, and penalty structure, thereby transmitting a robust price signal prior to the introduction of a cap-and-trade system; (3) design a phased roadmap for a comprehensive cap-and-trade market, incorporating linear reduction factors and price-stability tools to maximize environmental and economic performance; and (4) expand international market linkages by developing a high-quality domestic carbon market aligned with recognized certification standards, thereby broadening the range of tradable instruments and counterparties and deepening market liquidity. Among carbon‑pricing instruments, cap‑and‑trade systems that impose an absolute emissions cap provide the greatest advantages in emissions certainty, cost efficiency, and incentives for the energy transition—a claim borne out by the experience of the EU ETS and by supporting empirical studies. Following the full implementation of the European Union’s Carbon Border Adjustment Mechanism (CBAM) in 2026, regional carbon regulations are expected to exert growing influence on international trade. Taiwan must therefore strive to establish a credible, verifiable, and effective carbon-pricing policy consistent with global standards and capable of delivering genuine emission reductions. Given that Taiwan’s carbon-pricing framework is still in its infancy, future research should focus on empirical evaluation of legal norms, societal interactions, and policy effectiveness in order to furnish policymakers with diverse perspectives and recommendations. It is hoped that this study provides an initial contribution to Taiwan’s carbon-pricing jurisprudence and a foundation for subsequent scholarly inquiry into carbon-pricing systems.
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