Title: Exploration on the establishment of environmental tax revenue system in China
Abstract: The externality of environmental problems always denies the function that market system may perform. Meanwhile, it is this kind of externality that forms the theoretic basis of environmental tax. While various administrative measures of administrating environment and the economic means being apart from tax payment having been adopted are still not perfect.To establish the new system of environmental tax revenue,one way is to levy special environment tax, the other is to take environment protecting tax regulation measures among the other general tax categories to assist special tax categories functioning better.
Publication Year: 2004
Publication Date: 2004-01-01
Language: en
Type: article
Access and Citation
AI Researcher Chatbot
Get quick answers to your questions about the article from our AI researcher chatbot