从庇古税的有效性看我国环境保护的费改税  

A Research on the Tax-for-fee of the Environmental Protection Tax in China in the View of the Effectiveness of Pigovian Tax

作　　者：曹静韬[1] 

机构地区：[1]首都经济贸易大学财政税务学院

出　　处：《税务研究》2016年第4期37-41,共5页

基　　金：国家社会科学基金特别委托项目"依法治国;落实税收法定原则的路线图研究"(项目编号:14@ZH027)的阶段性成果

摘　　要：本文从庇古税的基本原理出发,分析了影响庇古税有效性的两个主要因素:信息的充分性和税收的成本。以此为基础,本文结合我国的现实国情,详细论述了我国环境保护费改税面临的现实问题,并指出了其政策含义。Starting from the basic principle of Pigovian tax, this paper analyses the two major factors having an influence on the effectiveness of pigovian tax： the adequacy of relative information and the cost of the tax. On this basis, the paper combines the two factors with China＇s national conditions to elaborate the practical problems faced by the environmental protection tax of the countr~ and points out the implications of the policies.

关 键 词：庇古税 有效性 环境保护 费改税 

分 类 号：F812.42[经济管理—财政学]