China’s ‘Stir Fry’ of Environmentally Related Taxes and Charges: Too Many Cooks at Work
Publication in refereed journal


摘要China does not have environmental taxes in a strict sense, but certain environmentally related taxes and a nationwide pollution charge system have been in place for some years. There are also other types of environmentally related charges that are collected by different government departments. The problem is that environmentally related charges are governed by multiple governmental agencies and environmentally related taxes are subject to government discretions at different levels. The article argues that the lack of coordination and cooperation among government sectors and the lack of a 'super power' to guarantee the consistency and compliance of tax laws and regulations across agencies and levels of government have aggravated the negative effects of the environmentally related tax and charge system in China. Further improvement in the regulatory framework of the system is much needed for purposes of enhancing the positive environmental effects of the system and facilitating future environmental tax reform in China.
著者Yan Xu
期刊名稱Journal of Environmental Law
頁次255 - 283

上次更新時間 2020-18-10 於 02:12