鑑於能源是推動國家發展與經濟活動的重要動力，尤其在國際能源價格大幅波動下，能源供需問題亦顯重要。本文為達成經濟與環境永續發展的目標，爰依據歐盟國家為實施綠色稅制改革所採行的政策工具，以及參考歷有文獻探討環境稅、貿易自由化及能源價格之影響，針對台灣地區的工業與服務業部門設定經濟與能源消費聯立方程式採用「普通最小平方法」（Ordinary least square, OLS）進行實證分析。實證結果發現國內經濟成長模式已逐漸朝低耗資源型態發展，足資推論工業與服務業部門在提升能源效率方面已見績效；然而，課徵環境稅（費）對於能源消費之影響，二者卻呈現不具脫鉤關係，尚不足以發揮節能的槓桿效果。據此，本文乃依據實證結果之政策意涵，研擬相關的政策建議，期作為決策單位研擬綠色經濟之政策參考，亟能達成節能與永續發展之目標。 Energy is an important driving force for national development and economic activities. Especially, energy supply and demand issues are also important when facing many challenges in the international energy price fluctuation. According policy instruments of EU countries for Green Tax Reform and references concerning environmental tax, trade liberalization and energy prices, this paper use ordinary least square to process simultaneous equations of energy consumption and economic of industry and service departments in Taiwan for goals of economic and environmental sustainable development. The empirical results find that domestic economic growth model has been towards the development of low-power resources forms which could help infer there is good effect of industry and service departments on enhancing energy efficiency. There is no decoupling relationship between the environmental tax levied and energy consumption, so levying environmental tax do not have leverage effect of energy conservation. Based on empirical results, this study provides some appropriate policy recommendations to government as a reference for green economics for achieving purpose of saving energy and sustainable development.