Analysis on the effectivity and legality of the carbon tax on electricity consumption

• المؤلف الرئيسي: Mejillano, Michele Samantha S.
• التنسيق: text
• اللغة: English
• منشور في: Animo Repository 2018
• الموضوعات: Carbon taxes > Law and legislation > Philippines; Electric power consumption; Energy and Utilities Law
• الوصول للمادة أونلاين: https://animorepository.dlsu.edu.ph/etd_masteral/7283

Due to the gradual rising of the earth’s temperature, governments have considered several strategies and alternatives in order to mitigate the negative impacts of climate change. One of these strategies is the imposition of a Carbon Tax. This research study aimed to determine the effectivity and legality of the proposed measure of imposing a carbon tax on electricity consumption in the Philippines in order to address the underlying question on how the tax system can be more equitable as to be conducive to the realization of human rights, specifically the right to health and the right to a balanced and healthful ecology. An explanatory research design was used to determine the extent of influence of the carbon tax on Filipino’s consumer behavior, wherein the variables: environmental influences, individual differences, and price/carbon tax were put under analysis. While an exploratory research design was used for the legal aspect of the study. Findings showed that consumers’ social norm, attitude, and values pertaining to the environment generally affects consumer behavior regarding climate tax. On the other hand, the legal aspect of the study provided that the imposition of the carbon taxes on electricity consumption is in contravention of the environmental principle “Polluters-Pays-Principle” hence, cannot be legally justified. The research study proposed to amend House Bill No. 4739 by imposing the carbon tax on carbon dioxide emissions from electricity generation.