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The Establishment And Perfection Of The Environmental Taxation System In China

Posted on:2004-03-26Degree:MasterType:Thesis
Country:ChinaCandidate:L LiuFull Text:PDF
GTID:2156360095455579Subject:Environmental science and resource protection
Abstract/Summary:PDF Full Text Request
The dissertation focuses on the environmental taxation system. Now the world has already been in "the era of environmental protection" . More and more people hope to look for one way of depending on the market and being interfered by the government to resolve the environmental problems. The thesis discusses the sources of environmental problems from the aspects of environment economics, and probes into the rationality of the environmental economic legal system. The system can protect the environment and resources, promoting sustainable development. Introducing the environmental taxation system is the widespread trend in the western nations. In the protection of environment and resources field, the system of the charges on pollution draining has played a very important role for more than 20 years. The paper, with reference to the international experiences and combining them with the practice in China, researches the necessity and possibility of changing the current pollution fee system to a standard tax. Some pieces of legislation suggestion are brought forward; the basic frame of the environmental taxation system is presented. Finally the article points out the suggestion of protecting the existing taxation system, according to the requirement of sustainable development.
Keywords/Search Tags:Sustainable development, Externality, Environmental taxation system
PDF Full Text Request
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