环保税的国际比较研究

发布时间：2018-03-24 15:07

本文选题：环保税　切入点：国际比较　出处：《商》2016年16期

【摘要】：环保税是国际性的课题,发达国家从20世纪70年代开始就通过环保税来调节市场经济关系,对环境负外部性行为进行更正,促进经济发展与环境改善,我国的环保税立法工作也在进行中,应当借鉴发达国家有效经验,在我国环保税中合理安排税收措施的多样性以及税率的次优性。
[Abstract]:Environmental tax is an international issue. Developed countries have been regulating market economy relations through environmental protection taxes since the 1970s, correcting negative environmental externalities and promoting economic development and environmental improvement. The legislation of environmental protection tax in our country is also in progress. We should draw lessons from the effective experience of developed countries and arrange the diversity of tax measures and the suboptimal tax rate in our country's environmental protection tax.
【作者单位】：苏州大学;
【分类号】：X196;F811.4

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