Analysis Of The Legal System Of Emission Taxes

Environment is one of quasi-public goods. The environmental problems have got obvious external diseconomy. Because of the external diseconomy and market failure, the government has to intervene the environmental problems. When the government intervene the environmental problems, it is necessary to pay close attention to direct regulation, creating market and indirect economical intervention. Nowadays it is the common target of the development of environmental management in the world. The pollution tax is important one of the indirect economical interventions. The pollution taxation is more standard and rational than the current pollution charge. The transformation from pollution charge to pollution taxation is not only the rational choice, but also the exit to correct the government failure and extricate from the realistic predicament.This paper falls into 5 parts and expounds the pollution taxation.The first part is about the introduction of the paper. It is about the theoretical and realistic meaning of pollution taxation, study method and main standpoint.The second part is about the general theory of governmental intervention in environmental problems. The paper analyzes the public goods, externality, and market failure. The environment has the features of public goods, and exactly, the environment is one of quasi-public goods. Because of the development of society and economy, environmental resources become rarer and rarer. In the innate contradiction between the development and environmental protection, people could ameliorate the environmental problems, but exterminate them. In the same time, modern people are the beneficiary of environmental benefit. Environment problems have obvious publicity and externality. Because of the externality and market failure, the government must select the taxation to intervene in environmental problems.The third part is about the transformation from pollution charge to pollution taxation. The transformation is the inevitable selection of system evolution. In the system of the socialist market-based economy, it is necessary to unify the essence andform of pollution charge. The pollution taxation is a very important means that can correct the government failure and extricate from the realistic predicament. The transformation is the foundation of the political system reform. The government should pay close attention to the indirectly economical intervention and increase the interventional efficiency. The transformation is necessary for improvement of technology and continuable development as well.The fourth part is about the analysis of pollution taxation. The paper analyzes the principle of the reform, function of this kind of tax, and 3 parts of the tax element, which include subject, object and relationship. The paper designs some system that is different from pollution charge and common taxation.The fifth part is about the conclusion of the paper and the necessity of the development of the pollution taxation.