(二酸化)炭素税は地球温暖化を阻止するための重要な経済的手段の1つと考えられ, 世界の先進諸国のほとんどで導入されているが, その形態や税率はそれぞれの国の実態に合わせて千差万別である。EUや北欧諸国ではさらに税制そのものを環境に優しくなるように組み替えたり（税制のグリーン化）, 税制の中心を環境税に置き換えたり（税制の切り替え）する方向に進んでいる。もちろんこのような環境税が国の経済をだめにしては困るので, 各国はそれぞれ自分の国に合うように税の軽減措置も設けている。
The carbon (dioxide) tax is considered to be an important economic measure for preventing global warming and has been adopted by most advanced nations in the world. 
However, its form and tax rates vary widely from country to country, depending on each nation's situations. 
The EU and Northern European countries are advancing in the general direction of modifying the tax system to make it environment friendly (making tax system green) and placing the central focus of tax system on environmental taxes (switchover of tax system). 
Fully aware of the drawbacks environmental taxes may have on the economy, each country has taken measures to mitigate such negative aspects according to their own situations and needs.

会長講演