期刊
INTERNATIONAL JOURNAL OF ASIAN BUSINESS AND INFORMATION MANAGEMENT
卷 1, 期 2, 页码 12-23出版社
IGI GLOBAL
DOI: 10.4018/jabim.2010040102
关键词
China; Ecological Destruction; Environmental Pollution; Environmental Tax System; Environmental Taxes
类别
Since the industrial age, along with the promotion of economic development, problems of ecological destruction and environmental pollution are becoming more serious. To solve this problem, the implementation of environmental tax is an effective measure. Based on the analysis of the theoretical foundation of environmental taxes, international practice and experience in environmental tax system, in this paper, the authors describe the status quo of China's environmental tax system, and frames the further step strategy in building China's environmental tax system.
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