Study On Prevention Of Trans-boundary Water Pollution By Financial & Tax Measures

Along with economic development, Water pollution has become a main "bottlenecks" for sustainable development in our society. Taking China as an example, it met with some problem in the aspect of water use and management, such as water shortage.,imbalance of ecological wate,deterioration of water environment. The issue of inter-provincial & regional water pollution has impacted on economic development and social stability and harmony. The integrity of river basin is on an indivisible water environment. To enjoying the convenience of management, the integrity of river basin was changed, so caused some problems and contradictions in water resource management. Because of the strong negative external on water pollution, local government has not much more interested in water pollution prevention. As the absence of mandatory coordination, it is difficult to promote cooperation between upstream and downstream in trans-boundary water pollution Moreover, Local protectionism, regional tax competition and other factors lead to more deterioration of the trans-boundary water pollution.The reason why this article studies the trans-boundary water pollution is that under the current system of fiscal decentralization, making effectively measures to motivate local governments to provide non-economic public goods requiring local governments were involved in participation. At percent the failure of trans-boundary water pollution prevention is due to the earlier "market failure" caused by externality evolved into a "failure of government" in some extent. Expenditure on aspect public finance of growth theory and other factors are not reasonable excuses for the government introducing new taxes. By levying tax to increase the funds of water pollution, maybe could not realize the expected results, especially in the issue of trans-boundary water pollution prevention. The aim of tax collection is under-taking the public demand for public goods effectively, but it is inevitable to generate income effect by this behavior. Compared with other water pollution prevention measures, levying tax has its advantages, but some problems of implementation need considerate in practice. Although levying pollution tax would improve the tax system, it is apparent that in the case of transformation of government functions, the structure and the scale of fiscal expenditure should be adjusted over time.Taking Comprehensive factors into account, this article analyze the causes of the current trans-boundary water pollution. Absence of the suppliers of public goods, the local government were involved in did not organized effectively to provide public goods in Yangtze River Basin. Meanwhile, Ignored the Regional differences on environmental protection policies and unreasonable structures of the current tax system aggravate trans-boundary water pollution, in unconsciously. Based on this consideration and understanding, One hand, we can optimize the current financial and tax policies such as deepening the theory of public goods to regulate the government authority in pollution prevention,Optimizing the tax structure to promote water ecological environment protection; on the other hand by establishing regional cross payment system to build Mechanism for consultation and cooperation in Yangtze River Basin to promote trans-boundary water pollution prevention.This article has included by main three parts:The first part contains the chapter one and chapter.the first chapter is introduction a general article overview of this article, the purpose of this study,the background to this study the research method were included. The second chapter is the literature review. The second part is the core of the article, composited by chapterⅢ,Ⅳ,ⅤandⅥ. ChapterⅢanalyzes the status of the Yangtze River water resources management and problems existing. ChapterⅣreviewed the current prevention measures of water pollution policies, and compared with their advantages and disadvantages. In order to learn from foreign experiences on trans-boundary water pollution prevention partⅤfocuses on a part of the developed countries in trans-boundary water pollution prevention measures and practices. ChapterⅥput forward some Effective measures to promote the trans-boundary water pollution prevention, from the financial and tax perspective. The arrangement of ChapterⅦis that trans-boundary water pollution is a miserable issue, Requiring additional assistance and cooperation of relevant departments.Inadequacies of this article are that did not distinguish the reason causing water pollution in different but relevant administrative regions. That main reason causing of this defect is Limited personal abilities and limitations of personal knowledge, and lack of field research links. Of course, article written standing from macro-perspective, this cause article defective is difficult to refine in certain extent. But through this paper open a new window for others to promote the trans-boundary water pollution prevention from Financial and tax perspective.