| 英文摘要 |
This project aims to establish Taiwan's environmental protection expenditure account (EPEA) based on the United Nations standard SEEA2012. To define the categories of environmental protection activities, producers of environmental protection services, environmental protection products, economic units, and relevant accounting frameworks, this project takes other countries’ empirical compilation practices as references but modifies taking Taiwan’s special features into account. In terms of data collection, a survey was conducted to estimate then environmental protection expenditures of the government sectors, manufacturing industry, as well as water, electricity, and gas supply industries. In addition, data from the supply and use tables compiled by Directorate-General of Budget and other governmental reports are utilized to compile the environmental protection expenditure accounts for year 2022, including the production of environmental protection services, the supply and use table of environmental protection services, the national environmental protection expenditures, and the finance of the environmental protection expenditures. The results indicate that in Taiwan, the production of environmental services predominantly carried out by specialist producers, followed by own-account producers and governmental specialist producers. Regarding the national environmental protection expenditures, the highest expenditure is attributed to the consumption of environmental services, primarily driven by the industrial sector's intermediate consumption. Fixed capital formation for environmental service production constitutes approximately 22%. It helps understanding the environmental protection activities undertaken by various economic units. This result can be used to assess the effectiveness of environmental protection activities and to evaluate the costs of the environmental policies.
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