因應地球暖化之節能減碳運動，已經成為環境保護的未來重要課題，在我國除了中央的層次外，地方自治團體也依據地方稅法通則進行地方碳稅的開徵，實例上計有花蓮縣、雲林縣與高雄市三者，本文乃以高雄市碳稅徵收自治條例進行分析，分別就中央財政部之「備查」的法律性質，以及中央對於地方立法權監督的界限提出檢討，最後，應該全面檢討地方環境稅與其他財政工具之關係，建構完整的地方環境公課體系。

In response to the global warming and carbon reduction campaign, the future of environmental protection has become an important issue. In addition to the central level, the local self-governments are based on the Common Rules of the Local Tax Law to levy Carbon Tax. There were Hualien County, Yunlin County and Kaohsiung city as examples. This article is the analysis based on Carbon Tax Autonomous Ordinance levying in Kaohsiung. To review the limit of the Central Authority to local legislative as the legal nature of the Central Ministry of Finance respectively the “reference”. Finally, to review the relationship between the local environmental taxes and other financial tools enable establish a comprehensive system of local Umweltabgaben.