A Research On Theory And Practice Of Environmental Taxation Implementation

The environmental question has already became the common question which the world faces today, restricting the economical development, threatening humanity' s survival, various countries all is positively exploring an effective way to coordinate survival and the development. More and more national practice indicates that: the environmental taxation is the effective method to solve this question. The western scholars display a strong interest to the environmental taxation, studied thoroughly and had yielded certain results. The domestic scholars introduced environmental taxation as the emerging thing, and thought generally that we should introduce it to solve urgent environment problems in our country, but there is a big difference on the way how to introduce the environmental taxation into our country. The writer thinks that, the implementation experience of environmental tax originates from the developed country, because there is a big difference between the developed country and China on the society, the politics and the economical aspects, there is no ready-made pattern for our country. So what we can do is to follow the ideas with the aid of the government and the market to solve environmental questions , fully considering our country' s differences to establish the environmental taxation with Chinese characteristics.The first part of the thesis is the theory foundation, introducing the name and the connotation of the environmental taxation, limiting the scope that the paper discussed. And briefly introduces economics theory causes of environmental...