The Study Of Carbon Tax Legal System In Northern Europe

Since the outbreak of industrial revolution,the way of the world economy development has been changed dramatically.The rapid development of the steam and electric power called for a lot of ore resources,such as coal;forests were being cut down;coal and petroleum were being exploit;exhaust gas and trash were everywhere,contaminating our home.Among those exhaust gas and trash,the most harmful thing was the emission of warm gas,such as carbon dioxide,which could lead to the global warming and sea level rising.A lot of low-lying countries were facing “the end of the world” due to rising sea levels.Carbon tax legal system is the way to control the emission of carbon dioxide.Today,people pay more attention to the environmental protection and ecological balance than the development of economy,making the carbon tax attractive to more and more countries.The four countries of Northern Europe is where the carbon tax was created.it has been developed there almost for thirty years,and the carbon emission has been controlled within a rather low level without influencing the development of economy.The Northern Europe has beautiful environment and fresh air,which makes them the most liveable countries.This could tell that the carbon tax legal system can control the carbon emission without influencing economy.So how should we study from them,finding our own way to develop carbon tax system? Andthis is a question which is worthy to explore.The purpose of this thesis is to analyze the carbon tax legal system of four countries in Northern Europe.There are four chapters:The first chapter introduces the origin,definition,features of carbon tax,and the connection with other relevant concepts as a whole.The second chapter respectively introduces the development background and legislative practice of carbon tax in each country,and also analyzes the various elements of carbon tax,such as the tax rates,tax payers,preferential tax policy and so on,drawing very useful experiences.The third chapter introduces China's current efforts to reduce carbon dioxide emissions,such as the establishment of the carbon trading market.And the thesis also analyzes the opportunities and dilemmas of the carbon tax system in our country: The economy develops very fast in our country,and the concept of a low-carbon economy has been proposed by the state.The transformation of economic developing mode is taking place.At same time,the latest establishment of the Environmental Tax Law shows determination to improve the tax system.In global context,the tariff also threats our country,which need us to take some measures to resolve.However,economy development is still the number one priority for China and our country is in the primary stage of socialism,the level of social development needs to be improved.The implementation of the carbon tax has a negative impact on China's economy in a short term.It is an issue that we must face directly.In addition,due to unbalanced economy in our country,the implementation of the carbon tax system will also bring unbalanced interests to the society.On the basis of practical experience of carbon tax development in four Nordic countries,the forth chapter put forward suggestions on the development of carbon tax system,drawing the development path of China's carbon tax legal system.