Study on Environmental Tax: A Case of China

Huifeng Li and Xuanwei Zhang
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Huifeng Li: Beijing Union University, China
Xuanwei Zhang: Beijing Union University, China

International Journal of Asian Business and Information Management (IJABIM), 2010, vol. 1, issue 2, 12-23

Abstract: 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.

Date: 2010
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