The International Comparison Research On Legal System Of Environmental Tax

Aggravates unceasingly along with the whole world environmental pollution, the governments of various countries pay more attention to environment issues, and seek environmental protection method to control pollution, save resources. Except that the directly injunctive administrative control means is used, a lot of western countries, especially the OECD countries have exerted a large amount of indirect economic means, including environmental taxation. Environment tax as a comprehensive method with technical characteristic, economic characteristic and law characteristic has obtained the remarkable results in many countries'environmental protection fields. Because of environment's deterioration and environmental tax's positive effect, we have the necessity to compare, analyze and summarize the legal system of environmental tax of the initiator of environmental tax, in order to enlighten our establishment of legal system of environmental tax.This article first carries on the simple introduction to the environment tax basic concept, making reader have a basic understanding to relatively strange concept——"the environment tax". On this basis , the article continues analyzing the necessity of legal system of the environmental tax implementation by starting with the theory analysis: Analyzing from the economic angle, the environment tax has the superiority in solving problem of "exterior internalization" , levying the environmental tax can impel producers to improve technology in order to reduce resource consuming and environmental pollution, impel the consumer behavior to prone to rationality ;Analyzing from the legal principle angle, the legal system of the environmental tax revenue is not merely the embodiment of the basic principle of environmental protection law, the embodiment of the basic principle of tax law, and facilitate realizing the goal of both environmental protection law and tax law,...