An Analysis Of Establishing Our Country's Environmental Tax

This paper starts with our country's current environmental conditions and the problems of the principal means of pollutant control - pollutant fee. The concept of environmental taxes is introduced after the paper reveals the importance of environment and resources protection with the economy development. Then the theory of environmental taxes and the measures OECD countries take in their environmental tax reform are introduced. This paper focuses on our country's environmental tax reform. Package policy and product's lifecycle method must be taken in designing our country's environmental taxes. New taxes must be introduced in addition to adjustment of current taxes. Problems always appear when environmental taxes are applied. This paper discusses four of these: the difficulty of establishing the tax rate, the problem of embarked tax, the double-dividend problem, and the environmental tax's impact on competitiveness.