Environmental Tax Policy and Implementation Strategy

Author: Wang Jinan et al.
Publisher:
Publish Date: 2006-11-01
Features: As an economic measure to regulate polluting behavior and environmental protection, environmental tax policies, in a broad sense, can include environmental taxes, taxes and preferential policies related to the environment and resources, policies to eliminate environmentally harmful subsidies, and environmental fee policies. From this perspective, many countries around the world have environmental tax policies. In a narrow sense, environmental taxes primarily refer to taxes levied on or exempted for individuals and entities involved in the development, protection, and use of environmental resources, based on the extent of their utilization, pollution, destruction, and protection of these resources. Therefore, as a tax category, very few countries have actually implemented environmental taxes. Establishing environmental tax policies is an extremely challenging task. ① The reform process of the tax system is lengthy and requires complex procedures; ② As a standalone tax category, the relationship between environmental taxes and other taxes needs to be clarified; ③ The specific operational aspects of environmental tax collection and management need to be studied, as environmental taxes are highly technical in nature, requiring professional training for tax administrators or the engagement of specialized environmental protection agencies for collection.