Pilot Studies of the Compilation of the Green Accounts in Taiwan

1. Introduction

Despite gross national product （GNP）being a popular instrument for measuring a country’s economic achievements, it may fall short of accurately assessing the real welfare of the general public in a country since none of the environmental pollution and depletion of natural resources are included in such a measure. In view of such, the United National began studying the SEEA（System of Integrated Environmental and Economic Accounting）more than a decade ago as a reliable means to measure living standards, levels of welfare, and ecological equilibrium. Since the 1950’,Taiwan’s economy has undergone swift changes and created world-acclaimed “economic miracle”. However, with the expansion of production scale and rapidly growing population, the depletion of resources and numerous pollution problems became deteriorating day by day. This study initialed a pilot compilation of Green Accounting with SEEA’s concept to review the natural depletion and degradation of environment in Taiwan.

2. Method

Based on the UN’s SEEA system, the key objectives behind Taiwan’s Green Accounting project lie in focusing on the potential impact of the depletion of natural resources and environmental degradation. Estimation for the depletion of natural resources has been taken by the net price method, meaning exploitive gain minus exploitive cost. While estimation for environmental degradation has been taken by the maintenance cost method, which means the act of pollution without any preventive measures is applied in order to estimate the required cost of pollution prevention in conjunction with the use of the best available technology as a viable means to estimate the degradation of environmental quality. Indirect pollution factors-which may be difficult to put in a quantifiable measure and remain controversial - are excluded, such as costs borne to human health and leisure valuations of natural forest.

3. Conclusion and future Forecast

The result shows that environmental degradation by various pollutants throughout Taiwan in 1998 totaled ＄197.37 billion, or＄217.27 billion if the depletion of natural resources is taken into account, down by 8.8 percent compared to the 1996 figure of ＄238.29 billion, or 2.65 percent against the NDP, also down by 0.74 percent point than 3.39 percent recorded in 1996.（See Table）It is a small comfort to know that both the depletion of natural resources and degradation of environmental quality have calmed down slightly thanks to increased public awareness about environmental protection as well as the active efforts by the government. In comparison with neighboring countries, Taiwan is higher than Japan（1.15 percent against NDP）and South Korea（2.63 percent against NDP）,mainly due to the serious wastewater pollution in Taiwan.

Since the framework of SEEA included various satellite accounting, we have finished the estimation of environmental depletion and degradation and maintaining cost for each pollutants, which only occupied 20-30 percent of SEEA because of the limited information sources and important, we could not explain the overall environmental economic change only by a single number. We should observe the relevant background for the account so that we can have a complete understanding of the environment in which we live.

REFERENCE（Selected）

1、Chu,Yun-peng and Chen,Chang-shang,2000, “Green Accounting and Its Application in Island Taiwan” Paper presented at the International Conference on Sustainable Development For Island Societies April 20-22,2000, National Science Council and National Central University.

2、Economic Planning Agency, Japan, 1998, Outline of Trial Estimates for Japan’s Integrated Environmental and economic Accounting.

3、Jao, Chih-Chien, 2000,”The Green Accounting and Its Application in Taiwan” in Proceedings of International Symposium on Indicators of Sustainable Development, National Council for Sustainable Development and Environmental Protection Administration, p.182-228.

4、United Nations Development Program（UNDP）, 1998, Pilot Compilation of Environmental-Economic Accounts, Republic of Korea.

5、United Nations （UN）--statistics Division of the Department of Economic and Social Affairs（UN-DESA）,1991, Integrated Environmental and Economic Accounting （An operational manual）.

RESUME

Professor, Universite Nationale de Sun Yat-Sen. Ex-directeur general du Directorat du Budget, du Calcul et de la Statisqne.

Table. Environmentally-Adjusted Green Accounting in Taiwan

Unit: billion NT$

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Pilot Studies of the Compilation of the Green Accounts in Taiwan

調降土地增值稅的觀念商榷

土地增值稅減半徵收何時生效？

Pilot Studies of the Compilation of the Green Accounts in Taiwan

調降土地增值稅的觀念商榷

土地增值稅減半徵收 何時生效？

土地增值稅減半徵收何時生效？