环境税及其区域性影响分析  

Analysis of Environmental Tax and its Regional Effect

作　　者：刘丽丽[1] 王京芳[1] 

机构地区：[1]西北工业大学管理学院,西安710072

出　　处：《软科学》2005年第1期26-29,共4页Soft Science

基　　金：国家自然科学基金项目(70371049)

摘　　要：由于巨大的环境问题和资源压力,开征环境税作为一项有效的经济激励制度,已成为发达国家保护环境的重要手段,我国创新环境政策也应借鉴国外经验。但是,必须考虑区域性特点对环境的影响。基于我国区域经济发展不平衡所造成的环境污染存在区际转移风险的实际,在探讨环境税理论基础及其指导意义之后,结合环境库兹涅茨曲线解释了我国环境污染的特征,分析了区域性特点对环境税税制设计的影响。Because of the stress of resource and environmental problems, as a effective economic power system, environmental tax is an important measure to protect environment for developed countries, and we should learn from these foreign experiences in order to innovate environmental policy of our country. At the same time, we should consider the effect of the regional characteristics on environmental tax. Due to the imbalanced development of regional economy in our country, environmental pollution has the risk of regional transfer. Based on the environmental tax theory, the authors explore the theoretical basis of environmental tax and its guiding implications, and then explain the characteristics of environmental pollution combined with Environmental Kuznets Curve, and analyze that environmental tax system must consider the effect of regional characteristics.

关 键 词：环境税 环境库兹涅茨曲线 区域性 环境税制 

分 类 号：F810.424[经济管理—财政学]