Study On The Environmental Taxation System

Today, the world environment has been worse and worse. The environment protection has become a urgent issue. Under this background, a lot of countries have carried out various kinds of measures to protect the environment and safeguard the balance of ecology. As one of the important means of the macroeconomics, tax has been used in the protection of the natural resources and environment, so various environmental taxes have come into being in some countries. This theme widely explores the basic theory and practical operation in the current moment for the environmental tax system. The first part of the theme introduces the fundamental theory of the environmental tax. After the initial defining for the conception, characteristic and legal relation of environmental tax, this theme makes a comparison of different measures for externalities resolving, and analyzes the importance of the environmental tax, and concludes the main contents of the environmental tax system. The second part of the theme analyses the basic principles of the environmental tax system, includes the principles on economics and law. The third part of the theme introduces the experience of environmental tax system in other countries, emphasizing on Holland, then I assay the useful meaning of these countries'successful experience to our country. Linking with the present conditions of our country, the last part of the theme gives an analysis on the essential legal principles and the concrete provisions for the establishment of environmental tax system as a conclusion of this theme.