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《Journal of China University of Geosciences(Social Sciences Edition)》 2006-05
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A Comparative Study on the Law of Environmental Tax

Lü Ling-yan(School of Politics and Law,China University of Geosciences,Wuhan 430074,China)  
With the establishment and improvement of the law systems of environmental tax in developed countries,the disadvantages of using administration and law methods to protect environment in our country become more obvious.The practice and experience of the developed countries prove that the establishment and improvement of the environmental tax system law system can cause the external cost of the corporate to become internalized in a microeconomic way. Furthermore,it also can solve the problem about fair collocation of the environmental resources effectively in a macroeconomic way.This paper compares and analyzes the environmental tax systems of the developed countries and that in China,and gives improving proposals to construct our own environmental tax system.
【Fund】: 湖北省教育厅人文社会科学研究项目(2006y040)
【CateGory Index】: D912.6;D912.2
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