ジンバブエにおける気候資金調達手段としての課税：動機、障壁、政策オプション
Taxation As a Climate Financing Instrument in Zimbabwe: Motivations, Barriers, And Policy Options (原題)
Emmanuel Tsara, Dominique E. Uwizeyimana, Hardlife Zvoushe
🤖 gxceed AI 要約
日本語
本論文は、ジンバブエにおける気候緩和・適応を支える補完的な資金調達手段としての課税の役割を評価した。炭素税は導入済みだが、対象範囲の狭さや一般会計への繰入れにより、排出削減と気候対策資金としての効果は限定的である。気候関連財源の不安定さと、政策上の責務と実際の財政配分の乖離を指摘し、気候資金政策と専用基金・透明な配分・測定可能な目標を定める法律の整備を提言する。
English
This study evaluates taxation as a complementary climate financing instrument in Zimbabwe, drawing on documentary review and key-informant interviews. Carbon taxation has been in place but its limited scope and channelling into the consolidated revenue fund have constrained emissions reduction and targeted climate funding. The authors recommend a national climate finance policy backed by legislation, dedicated climate funds, transparent allocation, and measurable resilience targets.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本では炭素税・GX経済移行債・カーボンプライシングの設計議論が進む。本稿は新興国における税収の気候目的への充当と基金設計の失敗例を示し、財源の使途明確化や説明責任の論点を日本企業・政策担当者に示唆する。
In the global GX context
As ISSB/TCFD disclosure expands and transition finance grows, this paper highlights the fiscal side of climate policy in a developing-economy context: how carbon tax revenue is (or is not) earmarked for climate action. It adds evidence on revenue governance and policy credibility relevant to global carbon pricing and climate finance debates.
👥 読者別の含意
🔬研究者:炭素税収の使途・基金設計と気候ガバナンスの関係を分析する実証事例として有用。
🏢実務担当者:新興国での炭素税・気候関連税制の運用実態を把握し、投資・調達リスク評価に活用できる。
🏛政策担当者:炭素税収を専用基金で透明に気候対策へ配分する制度設計と法的枠組みの必要性を示す。
📄 Abstract（原文）
This research aimed to evaluate the role of taxation as a complementary climate financing instrument to bolster climate mitigation and adaptation efforts in the Zimbabwean context. The study employed a critical documentary review, analysing academic journals, legislative frameworks, international reports, and other publications on climate financing. Documentary sources were complemented by insights from interviews done with key informants in the environment and climate sector. The research findings revealed that Zimbabwe has been implementing carbon taxation over the years, but its effectiveness in driving significant emissions reductions and funding targeted climate interventions has remained very limited. Specifically, there are concerns regarding its limited scope, integration into the consolidated revenue fund, and fundamental questions about its efficacy in achieving national climate goals. Overall, the study observed volatility in climate-related revenue streams on the one hand and discrepancies between policy mandates and actual fiscal allocations to finance climate action on the other. With these observations, the study recommends that the government formulate a comprehensive national climate finance policy, supported by an enabling act of parliament, to link tax systems to climate resilience explicitly. Such a policy should be expected to mandate the strategic allocation of carbon tax and other climate-related revenues to dedicated climate funds in a transparent and accountable manner. Furthermore, there should be clear, measurable targets for climate resilience, coupled with strict monitoring and oversight of tax resource utilisation to maximise the effectiveness of financial resources in strengthening Zimbabwe's capacity for climate action.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.64211/oidaijsd190909first seen 2026-09-18 04:38:06
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。