面對氣候變遷、極端氣候與能源安全等多重挑戰，綠色治理已逐漸成為各國永續發展政策的核心。政府不僅扮演制度設計者的角色，更透過法規、財政誘因與環境稅制，強化在環保支出、能源研發與轉型推動等面向的投入。環境稅作為內部化環境外部性的重要政策工具，逐漸與再生能源發展、產業轉型及氣候財政策略結合，成為各國實踐永續治理的重要手段。然而，既有研究多聚焦於單一政策工具，較少整合不同治理階段之效率表現，亦未能全面比較制度差異所造成的治理落差。

本研究以歐盟26個成員國為分析對象，一方面因其氣候治理制度成熟、政策工具多元，另一方面成員國在資源配置與財政投入上的差異性也為效率分析提供了理想條件。研究期間涵蓋2019至2022年，採用資料包絡分析法(DEA)中的動態二階段SBM模型，分別評估「能源生產階段」與「環境稅收與治理階段」的永續治理效率。研究結果顯示，多數國家在環境稅收與治理效率表現相對穩定，能源生產階段則落差較大；整體效率以西歐國家表現較優，且兩階段與總體效率間具正向關聯，反映政策工具與實體轉型之間的高度聯動性。

進一步結合環境稅占GDP比例進行分群分析後，發現三組國家在效率表現上呈現明顯結構差異：高稅收組的總效率整體優異，但課稅效率平均值反而低於其他組別，顯示其制度雖成熟但仍有優化空間；中稅收組在兩階段表現均衡，惟內部分化程度較高；低稅收組則普遍面臨生產效率不足的挑戰，須優先處理治理根本問題。最終，本研究提出一套可整合政策工具與制度配置的綠色治理效率評估架構，補足現有文獻限制，並為不同類型國家提供分群導向的差異化政策建議，作為未來永續轉型的重要參考依據。

As global challenges such as climate change and energy security intensify, governments are shifting from passive regulators to proactive leaders in driving sustainable transformation. Environmental taxes—including carbon levies and pollution charges—have evolved from compensatory tools into strategic instruments supporting renewable energy, shaping behavior, and improving policy coordination. At the same time, governments have increased investments in environmental governance, energy R&D, and climate adaptation to enhance sustainability outcomes.

While studies highlight the benefits of environmental taxes and renewable energy investments, significant disparities persist across countries due to institutional differences and resource allocation. Much existing research evaluates isolated policy tools, often overlooking how production efficiency interacts with fiscal mechanisms. Critical questions—such as whether tax revenues effectively support environmental actions or how energy and tax policies reinforce each other—remain underexplored.

This study investigates the European Union (EU), a leader in climate governance. With 26 member states differing in energy structures and environmental tax regimes, the EU provides a strong basis for cross-national efficiency analysis. Using a dynamic two-stage Slack-Based Measure (SBM) Data Envelopment Analysis (DEA) model, the study evaluates production and taxation efficiency from 2019 to 2022. Inputs include environmental spending, energy R&D, and labor; outputs include GDP and emissions. Pollution serves as both a link and input across stages. Countries are also grouped by environmental tax-to-GDP ratios to explore structural and policy variations.

Results show most countries perform better in the taxation stage than in production. However, a notable finding is that the high-tax group—despite stronger environmental intent—had the lowest average taxation efficiency, pointing to a mismatch between tax design and implementation. By combining efficiency analysis with tax-based clustering, this study offers fresh insight into how fiscal tools, governance, and institutional structures interact.This research addresses gaps in multi-stage efficiency studies and provides practical implications for integrated environmental governance. It supports evidence-based policymaking to improve resource use and accelerate progress toward sustainable development goals (SDGs).

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