近年的國際氣候談判毋寧已成為後京都時期邁向下一個有拘束力的國際氣候協議之關鍵，進而在緩慢的談判進程中，逐漸產出新的談判與履約工具，其中為了達成「全球增溫不高於攝氏2度」此一避免氣候變遷災難化之公約目標，又同時避免重蹈京都議定書最終成效不彰的舊軌，「國家自定預期貢獻」、「多元方法架構」、「新市場機制」、「非市場導向之方法」等新概念因應而生，為國際氣候談判勾勒出不同但日益清楚之方向。
氣候變遷與人為溫室氣體排放間之科學關聯性，現已被普遍接受，然於政策及法制上應如何因應的議題方興未艾，又，氣候議題並不受國家疆域所侷限，正因如此特性，世界各國已陸續投入氣候立法與減緩行動。他山之石，可以攻錯，本論文藉由今年（民國104年）三讀通過了送入立法院幾近十年的溫室氣體減量及管理法，試圖以比較國際公約談判之脈絡，以及各國在因應國際趨勢及國內需求中，所採行的法律及政策工具中，較具經驗及成功代表性者，以檢視溫室氣體減量及管理法通過後，邁入立法減碳時代之法律設計與國際之對應關係如何。
進一步言，目前國際間咸認碳定價，即對於排碳行為賦予一定代價，使呈現其對人類社會及環境之衝擊產生傷害之真實價格，以符合汙染者付費原則，而碳定價措施固然其設計樣貌富具彈性且多樣，然而整體而言可區分為「碳稅」及「總量管制交易（或簡稱為碳交易）」兩大類型，分別以加拿大及歐盟之實施較具參考代表性。然而，對於正由於對於碳之定價全球並無從課以一致之標準，且亦非所有地區皆採行碳定價，肇生碳洩漏之問題，並衝擊氣候立法之原意，是以，本文亦以他國之前例引作我國之借鏡。
綜言之，本研究是透過參酌國際氣候協議之重要發展趨勢為引導，並透過比較法律、政策面向之外國實踐經驗，試圖整理出一完整之碳定價立法應有之工具，並以之檢驗我國目前現況下其適用之適當性與完整性，並提出後續法規與政策實施之參引。

The recent development of international negotiation regarding climate change has turned to be an important stepping stone to the next legally binding international agreement ever since the post-Kyoto era. In order to achieve the ultimate objective of keeping the rising of global temperature below 2 degree Celsius to avoid catastrophic climate impact, new mechanisms and tools such as INDCs, FVA, NMM, and NMA are being developed to avail the world toward an efficient path to the combat of climate change.
Anthropogenic activities, especially the emission of GHG, are acknowledged as a major factor to climate change. However, the question of how to appropriately address climate issues with legislation and policy is still in debate with most of the countries around the globe designing their own strategy. It is the intention of this research to introduce and provide examples from experienced countries with their legislation and policy making to examine the appropriateness and thoroughness of Taiwan newly adopted Greenhouse Gases Reduction and Management Act, as well as to analyze possible links between Taiwan and the international community.
For such purpose, it is critical to understand the design of carbon pricing as it is now being acknowledge as the most efficient approach to address GHG emission by adopting polluter pays principle. Generally, carbon pricing is categorized into “carbon tax” and “cap-and-trade”, with British Columbia of Canada and European Union as leading examples, which provides valuable experience for the future practice to Taiwan. Furthermore, it is crucial to acknowledge the threat of carbon leakage once the carbon pricing mechanism is established by legislation in order to prevent jeopardizing the climate objective and domestic economy.
Overall, it is the intention of this research to analyze the development on both international negotiation regarding climate change and the practice of experienced nations as a reference and recommendation to the newly born legal and policy design in Taiwan.

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