Abstract
The purpose of this paper is to study on the relation between environmental taxes and existing energy excise taxes for tackling climate change issue in the UK, France, Germany and the Netherlands. The result shows that environmental taxes include Climate Change Levy(CCL,UK), Mineral Oil tax and Electricity tax(Germany), Tax on General Pollution Activities(France), Energy tax and General Fuel tax(Netherlands). In the UK the Hydrocarbon Oil Duties(HOD) as an existing energy tax has partly a role to be environmental tax. In the UK, new policy mix including CCL, emission trading and climate change agreement are introduced for business and the environmental aspect of HOD is effectively utilized for transport and civil sectors. In Japan historical review of existing taxes should be conducted for developing environmental friendly tax system.
