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Effect Analysis and Policy Recommendations to the Imposition of Environmental Tax

Author: WangLin
Tutor: LiuZuo
School: Xiamen University
Course: Finance
Keywords: Environmental tax Effect analysis Tax policies
CLC: F812.42
Type: Master's thesis
Year: 2014
Downloads: 24
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Abstract

With the rapid development of economy, environmental protection has already become the focus of global attention. In China, economic growth brings the serious problems. Meanwhile it has become the bottleneck at China’s economic and social sustainable development. Therefore, to research and resolve the problem of environmental protection is extremely urgent.In the1970s, some developed countries have existed environment problems, and firstly tried to use tax policies as a means for environmental protection, achieving good effect. With the Economic Transformation in our country, further promote the tax reform and impose environmental tax to solve environmental problems are important steps for our country to realize the harmonious development of natural resources, economy and society and to construct the beautiful ’Five in one’ of China.In this background, firstly, this paper introduces the theory of environmental tax research, analyzes the status quo of environmental tax in our country, and compares environmental tax policy and other environmental economic policies to highlight the advantages of the functions of environmental tax, under the view of environmental protection, efficiency and fairness. Secondly, based on the three functional orientation of environmental tax and the theories such as macro-economics, micro-economics and finance, this paper gives the qualitative analysis and then using quasi environment tax to replace environmental tax, combine the empirical model to give the quantitative analysis of the socio-economic impact from quasi environment tax. The results show that the function of environmental protection and efficiency is practicable and has good development prospect. But as to impacts of reality, the function of environmental protection, efficiency and fairness does not fully play. The actual presentation is that the quasi environment tax suppresses the economic development of the provinces as Liaoning, increases the energy consumption of most provinces and enlarges the personal income distribution gap. Thirdly, drawing lessons from developed countries which have the experience of solving the associated problems of the environmental tax and based on the three functional orientation of environmental tax and the theories such as macro-economics, this paper elaborates the practice situations abroad in pollution tax, energy intensive tax, resource tax and other environmental tax incentives, and then makes experience summary from the taxation policy design and the taxation administration system. Finally, based on the three functional orientation of environmental tax, this paper proposes "insist control pollution and reduce emission" and "take into account the efficiency and fairness" in accordance with the conditions at the present stage in China. It suggest that the government need to insist the environment protection as the primary and can levy the pollution tax first, set scientific tax and the tax base, and then levy the energy resource tax and ecological protection tax when the time is right. And assisting other supporting measures to realize the three functional orientation, it also gives suggestion to tax collection and administration.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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