In:
The Singapore Economic Review, World Scientific Pub Co Pte Ltd, Vol. 63, No. 04 ( 2018-09), p. 1059-1083
Abstract:
Environmental pollution has produced adverse impacts on sustainable development in China, and the inappropriate tax legal regime may be one of the important causes. There are only three separate laws concerning three types of taxes, and most of the other taxes are collected by regulations or rules. China has not adopted particular tax laws concerning environmental protection by December 25th, 2016, and has not enforced any special environmental tax law, and polluters are primarily charged for their pollution activities as a way of assuming their legal liabilities, which has significant shortcomings. Under the situations of addressing climate change and constraining and curing environmental pollution for sustainable development, a comprehensive system of green tax laws shall be established and perfected by making and enforcing Environmental Protection Tax Law and improving the existing tax laws involved in environmental protection.
Type of Medium:
Online Resource
ISSN:
0217-5908
,
1793-6837
DOI:
10.1142/S0217590817420103
Language:
English
Publisher:
World Scientific Pub Co Pte Ltd
Publication Date:
2018
detail.hit.zdb_id:
2098755-9
SSG:
6,25
