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经济发展导致的环境问题,从经济学上来说是一种外部不经济性,也称负外部性。征收环境税可以使这种外部不经济性通过国家的宏观调控而得以内部化。本文通过对环境税制的概念,理论基础及其国外实践的分析,探究我国环境税制的实现形式。
The environmental problems caused by economic development are economically an external diseconomy and also negative externalities. Imposing environmental taxes can make such external diseconomies internalized through the macro-control of the state. This article explores the realization form of our country’s environmental tax system through the concept of environmental tax system, theoretical basis and the analysis of its foreign practices.