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jian li wo guo huan jing shui zhi ti xi de yan jiu
Author(s): 
Pages: 26-30
Year: Issue:  7
Journal: Taxation Research Journal

Abstract: 本文以经济学理论为基础,揭示了环境污染的经济本质是外部不经济性,认为运用环境税来矫正外部不经济性是一种有效的政策选择。同时对实施环境税中有效税率的确定进行了理论分析,借鉴OECO国家的经验,提出了我国“费改税”、开征新的环境税、逐步建立环境税制体系的一些具体设想。
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