An International Comparative Study of Environmental Taxes

DOI

10.2991/icaicte-15.2015.69How to use a DOI?

Keywords

Environmental taxes, Object of taxation, Taxation basis.

Abstract

with the increasingly growing environmental crisis represented by haze in recent years, China is bearing more and more pressure on reducing fossil energy consumption and emission of greenhouse gas. The reform on green tax system represented by environmental taxes is not only imperative to speed up the transformation of economic development patterns and realize energy safety and resource conservation, but also an important way to cope with the challenge of global climate change and moreover a direct demand on reducing environmental pollution to improve the livelihood of people. By comparing the implementation status of environment tax in 19 major countries and regions of the world, this paper summarized the common practice on the implementation of environmental taxes, analyzed the regularity and loophole, and proposed for some suggestions on implementation of environmental taxes in China.

Copyright

© 2015, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Niu Huayong
AU  - Xie Shipeng
PY  - 2015/08
DA  - 2015/08
TI  - An International Comparative Study of Environmental Taxes
BT  - Proceedings of the 2015 3d International Conference on Advanced Information and Communication Technology for Education
PB  - Atlantis Press
SP  - 285
EP  - 289
SN  - 2352-538X
UR  - https://doi.org/10.2991/icaicte-15.2015.69
DO  - 10.2991/icaicte-15.2015.69
ID  - Huayong2015/08
ER  -