欧盟税收制度生态化研究
摘要
在倡导可持续发展、循环经济的时代,寻求高效的生态规制管理措施是各国政府以及全世界共同关注的热门话题。与传统的政府规制手段相比,生态税收具有“双重红利”效应,一方面能够校正市场失灵,使环境以及资源消耗过程中造成的负外部性所形成的社会成本内部化,体现“污染者付费”原则,有效地保护生态环境;另一方面,生态税收还能以其固有的财政职能,为政府积累公共资金,并削减其他税种带来的扭曲效应,减少税制效率损失,增加投资,提高就业率,因此,生态税收已成为促进可持续发展的重要的宏观调控手段。
自20世纪70年代开始,以挪威成功开征能源税为起始,欧洲各成员国纷纷尝试以税费手段、以市场机制调节各经济主体的决策和行为。
欧盟经济一体化催生了政治一体化,这使得欧盟各国在保护环境、合理利用资源领域的步伐更加协调。2002年5月,欧盟委员会通过了《简化和改善环境管制行动计划》,在该计划的指引下,欧盟各国税收制度生态化逐步深入。
欧盟税收制度生态化的路径首先确定税收制度生态化原则,而后通过构建生态化税制结构、科学设置生态税种、对税制要素和税收优惠进行生态化设计推进税收制度生态化进程,并形成了具有欧盟特色的税收制度生态化的制度创新。可以说,欧盟税收制度生态化是综合性的生态税制改革,并取得了非常显著的生态治理成绩和一定程度的经济效应和社会效应,为我国提供了许多值得借鉴的经验。尽管欧盟各国都高调推崇生态税,认为从资源开采利用、生产、消费、废弃物排放到循环利用等多个环节都应有生态税收的足迹,以构建了色彩纷呈的生态税收体系。但欧盟各国在税收制度生态化过程中,无论是税种、还是征税对象,各国都是各有选择的。建立以能源税为主体的生态税收体系,重视对污染排放物征税;实行差别税率,充分发挥生态税收的调节作用。在税收制度生态化过程中贯彻“收入中性”原则,保持总体税负基本不变,税收总体负担不变与税负转移相结合,使得生态税具有激励机制。为了不影响国家经济竞争力,欧盟各国设计了世界上较为完备、苛刻的环境税收政策,与此同时,实施了世界上最为宽松的减免税和税收返还措施,使税收制度生态化是在保障国家竞争力的框架内进行。
本文以欧盟税收制度生态化为研究对象,通过实证分析与规范分析相结合,来研究欧盟生态税的生态效应、经济效应和社会效应。本文可以分为三部分,首先,阐述税收制度生态化的理论基础。税收制度生态化的经济学基础包括外部性理论、庇古税、科斯定理及公共产品理论等。税收制度生态化的法学基础包括环境权利成本理论、公共信托理论等,强调公民的环境权应受到保护,环境权的成本就是生态税;公共信托理论认为环境管理权由公众委托政府行使,政府应当保障社会公众对环境资源应当享有的权益,按照权利与义务对应的原则,政府有权征收生态税。税收制度生态化的伦理学基础是生态伦理观,赋予人与自然界的关系以真正的道德意义和道德价值。其次,以理论基础为支撑,对欧盟税制生态化进行全面梳理,分析考察欧盟税收制度生态化的历程、原因、路径,从中总结欧盟税收制度生态化的制度创新。第三,基于生态税的“双重红利”效应理论,分别对欧盟税收制度生态化的生态效应和经济效应进行实证分析,来检验欧盟税制生态化的改革效应是否显著:在经济效应方面,从生产、消费以及私人投资三个途径出发,以1999～2005年的欧盟27国数据为样本区间,通过建立面板数据计量模型,定量地考察欧盟生态税与经济增长间的关系,并进行实证检验,结果表明生态税对欧盟GDP的增长具有一定的促进作用,二者间呈正相关关系,但并不特别显著,笔者认为这主要是由于各种辅助生态治理措施在很大程度上替代了生态税的作用,这也能在一定程度上揭示了欧盟生态税比重下降的原因;在生态效应方面,结合欧盟统计局的年度统计数据,考察了隐性能源税(ITR)与GDP增长中的能源密集度间的关系,结果表明,它们之间呈现反向运动规律,表明经济增长过程中能源的利用越来越有效,这也从侧面反映了作为生态税的重要组成部分,能源税的生态激励功能已逐步显现。最后,借鉴欧盟税收制度生态化实践的经验,归纳我国税制中的生态治理功能的缺失及内在结构中存在的不足,对可持续发展战略下中国税收制度生态化的必要性、整体布局以及具体步骤进行研究,并对我国的税制生态化改革提出具体建议。
本文共分为7章:第1章绪论,主要将本文的研究背景、选题目的和意义、写作方法和结构、研究思路、创新与不足等交代清楚。第2章税收制度生态化的一般分析,明确界定选题所涉及的相关概念,为后面的展开分析做一个铺垫。第3章税收制度生态化的理论基础,分别从经济学、法学、伦理学三个角度分别阐述税收生态化的理论基础,从本质和内涵上对税收制度生态化进行剖析和分解。第4章欧盟税收制度生态化发展的历程及动因,首先纵向地解读和回顾了欧盟各国税制生态化改革的历史演进;其次从经济、政治、环境及制度等方面分析、归纳了欧盟税制生态化改革的动因。第5章欧盟税收制度的生态化的路径,以阐述欧盟税收制度生态化的目标和原则为起点,从构建生态化税制结构、生态税种的设置以及税制要素生态化设计三个层面分析欧盟税收制度生态化路径。在论述欧盟税制结构生态化时,从税制优化和生态化入手,详细地划分和界定了欧盟税制结构生态化的阶段性演变,并分析其阶段性特征。在介绍欧盟生态税种的设置时,先对生态经济系统与税种设置进行了相关分析,而后将欧盟的生态税种划分为五大类,并且详细地分析了各税种的概念、内涵及生态治理功能。在分析欧盟税制要素生态化时,从税制要素的内涵出发,分别对欧盟生态税的课税对象设计、税率的设计与调整、纳税环节的设计三方面进行论述和分析,并在此基础上剖析了欧盟税制生态化中的税收优惠。在全面分析论述欧盟税收制度生态化内容的基础上,主要将欧盟作为一个整体,总结和归纳了其税制生态化的制度创新。第6章欧盟税收制度生态化的效应分析,将其分解为经济效应、生态效应和社会效应三方面,结合官方统计数据进行量化实证分析。第7章借鉴欧盟经验,促进我国税收制度生态化发展,在总结了欧盟生态税收改革经验模式的基础上,对我国税制生态化发展的背景和必要性进行分析,指出我国税收制度中存在的生态功能缺陷,提出了我国税收制度生态化改革的原则与步骤,并提出了促进我国税制生态化发展的对策。
During the period of advocating sustainable development and circular economy, Seeking high—efficiency ecological regulative management measures is the main topic of the government in every countries. Comparing with traditional regulative measures of government,ecological taxation could produce“double—dividend”effect. On one hand,it could correct market failure,and promote the internalization of external cost produced during the process of environment and resources consumption,and reflect the principle of“polluters pay”. On the other hand,as a new type of tax,it could accumulate public funds for government, and reduce distortion effects caused by other taxes, increase investment and employment rates, so ecological taxation already has been an important way of promoting sustainable development.
Since 1970’s,the members of EU tried to adjust the decision and action of the economic subject in the way of taxation and market mechanism,with the start of the energy tax collecting of Norway.
The EU economic integration produces political integration, this makes the European Union in the protection of the environment, the pace of the field of rational use of resources in a more coordinated. In May, 2002, the European Commission adopted " control action plan to simplify and improve the environment", in the guidance of the scheme, the EU eco-tax system gradually deepen. The path of EU ecological tax system is that defining the principles of ecological tax system firstly, designing the ecological system to promote eco-design process of ecological tax system by constructing ecological, scientific set of ecological taxes, the tax factor and tax incentives, and to form a tax system with EU ecological characteristics of the system of innovation. EU eco-tax system is a comprehensive ecological tax reform, and has a very significant achievement and a degree of ecological management of economic and social effects, it provides China with reference worthy: EU countries are praising highly in ecological taxation reform, in the thought of ecological taxation plays an important role in the resource exploitation, production, consumption to recycling of waste ,but for the EU countries ,in the process of ecological tax system, whether taxes or the tax objects are their own choice. The differential tax rates, give full play role to the regulating of eco-taxes. The establishment of an energy tax as the main eco-tax system, is focus on the pollution emissions tax. Implement the principle of "revenue neutral" - in the process of ecological tax system overall tax burden to maintain essentially the same, the overall tax burden unchanged with the combination of tax transfers, making the eco-tax have the incentive mechanism. In order not to affect the national economic competitiveness, EU designed more complete, harsh environmental tax policy in the world, at the same time, implement of the most generous tax breaks and tax return measures in the world, to make that the ecological tax system is in the framework of the protection of national competitiveness.
The research object of dissertation is the reform and practice of EU ecological taxation. Study its ecological effect,economic effect and social effects in the way of empirical and standard analysis. The paper includes three parts. First, narrating the theoretical basis of ecological taxation reform. Economical basis include external theory,pigou tax,coase theory and public good theory. Law basis includes environmental cost theory,public trust theory,etc,and to emphasize that people’s environment right should be protected, the cost of environment right is ecological tax. Public trust theory thinks that environmental management is commissioned and exercised by the government , the government should protect the public have the rights and interests of the environmental resources, government has the right to tax in accordance with the principles of the corresponding rights and obligations. Ethics basis is ecological ethics,and gives real moral significance and moral value to the relationship between human and nature. Second,with support of theoretical basis, I make a empirical research on EU taxation ecology,including reform process,effect of ecological tax,characteristics and path, to summary the tax system from the EU eco-system innovation. Third, on the basis of“double-dividend”theoretical effect, I make a empirical research on ecological effect and economic effect individually,and inspect the signification on effect of EU tax ecology: For economic effect,with data of EU—27 from 1999 to 2005 as sample range,in the way of production,consumption and private investment, I quantitatively investigate the relation between EU ecological tax and economic growth with panel data model. The result is that ecological tax could enhance GDP of EU somewhat,but the correlation isn’t obvious. The author thinks it is because various of ecological management measures greatly replace ecological tax in effect,and it was the main reason for the decline of the proportion of ecological tax in EU. For ecological effect,I investigate the relation between ITR and energy intensity of GDP growth. It also reflects that the ecological stimulating effect of energy tax has already been obvious. Finally,I investigate the level of ecological taxation of China and the deficiencies of internal structure Learning from the EU eco-tax system practical experience. and make proposals for the reform of Eco-tax system in China.
The paper is divided into seven chapters. The first chapter is introduction,to explain clearly the background,purpose and meaning,methods and structure,thinking,innovation and insufficiency of paper. The second chapter is general analysis of tax ecology,to define relevant concepts,and to build foundation for the analysis behind. The third chapter is the review of relative theory in ecological taxation system,and make comment on the theoretical basis individually from the angle of economics,law and ethics,and analyze it by nature and connotation. Chapter 4, the development history and motivation of the EU tax ecological system, firstly, interpret and review the EU tax ecological development history in vertical side; secondly, summarize the motivation of the EU tax system ecology from the economic, political, environmental and institutional aspects. Chapter 5, the path of the EU eco-tax system, explain the objectives and principles of ecology as a starting point, analysis the EU tax system ecological path from the ecological tax structure construction, ecological taxes and the tax factor .In the discussion of the EU eco-tax structure, make a detailed delineation and definition of the EU eco-tax structure of the phase evolution from the tax system and the ecological, and the phase characteristics. In the introduction to set the EU eco-taxes, analyze on the relation between ecological and economic systems and settings of taxes. I divide it into six categories,and analyze their concepts,connotation and ecological management function. I make a discussion and analyze the tax object design,tax design and adjustment,tax link design from the point of the connotation of taxation factor,and analyze the tax preferential. I summarize and induct its practice and characteristics,considering EU as a whole, summary the tax system and its eco-system innovation. The sixth chapter is the analysis to the effect of taxation ecology in EU. It is divided into three aspects of ecological effect,economic effect and social effect,and is empirically analyzed on the basis of official statistical data. The seventh chapter is how to promote the taxation ecology of our country to the reference of practice in EU. I analyze the background and essential of taxation ecology,and point out the ecological defects of taxation in our country,and put forward the rule and step for the reform of taxation ecology of China,and the countermeasures to promote the taxation ecology in our country.
自20世纪70年代开始,以挪威成功开征能源税为起始,欧洲各成员国纷纷尝试以税费手段、以市场机制调节各经济主体的决策和行为。
欧盟经济一体化催生了政治一体化,这使得欧盟各国在保护环境、合理利用资源领域的步伐更加协调。2002年5月,欧盟委员会通过了《简化和改善环境管制行动计划》,在该计划的指引下,欧盟各国税收制度生态化逐步深入。
欧盟税收制度生态化的路径首先确定税收制度生态化原则,而后通过构建生态化税制结构、科学设置生态税种、对税制要素和税收优惠进行生态化设计推进税收制度生态化进程,并形成了具有欧盟特色的税收制度生态化的制度创新。可以说,欧盟税收制度生态化是综合性的生态税制改革,并取得了非常显著的生态治理成绩和一定程度的经济效应和社会效应,为我国提供了许多值得借鉴的经验。尽管欧盟各国都高调推崇生态税,认为从资源开采利用、生产、消费、废弃物排放到循环利用等多个环节都应有生态税收的足迹,以构建了色彩纷呈的生态税收体系。但欧盟各国在税收制度生态化过程中,无论是税种、还是征税对象,各国都是各有选择的。建立以能源税为主体的生态税收体系,重视对污染排放物征税;实行差别税率,充分发挥生态税收的调节作用。在税收制度生态化过程中贯彻“收入中性”原则,保持总体税负基本不变,税收总体负担不变与税负转移相结合,使得生态税具有激励机制。为了不影响国家经济竞争力,欧盟各国设计了世界上较为完备、苛刻的环境税收政策,与此同时,实施了世界上最为宽松的减免税和税收返还措施,使税收制度生态化是在保障国家竞争力的框架内进行。
本文以欧盟税收制度生态化为研究对象,通过实证分析与规范分析相结合,来研究欧盟生态税的生态效应、经济效应和社会效应。本文可以分为三部分,首先,阐述税收制度生态化的理论基础。税收制度生态化的经济学基础包括外部性理论、庇古税、科斯定理及公共产品理论等。税收制度生态化的法学基础包括环境权利成本理论、公共信托理论等,强调公民的环境权应受到保护,环境权的成本就是生态税;公共信托理论认为环境管理权由公众委托政府行使,政府应当保障社会公众对环境资源应当享有的权益,按照权利与义务对应的原则,政府有权征收生态税。税收制度生态化的伦理学基础是生态伦理观,赋予人与自然界的关系以真正的道德意义和道德价值。其次,以理论基础为支撑,对欧盟税制生态化进行全面梳理,分析考察欧盟税收制度生态化的历程、原因、路径,从中总结欧盟税收制度生态化的制度创新。第三,基于生态税的“双重红利”效应理论,分别对欧盟税收制度生态化的生态效应和经济效应进行实证分析,来检验欧盟税制生态化的改革效应是否显著:在经济效应方面,从生产、消费以及私人投资三个途径出发,以1999～2005年的欧盟27国数据为样本区间,通过建立面板数据计量模型,定量地考察欧盟生态税与经济增长间的关系,并进行实证检验,结果表明生态税对欧盟GDP的增长具有一定的促进作用,二者间呈正相关关系,但并不特别显著,笔者认为这主要是由于各种辅助生态治理措施在很大程度上替代了生态税的作用,这也能在一定程度上揭示了欧盟生态税比重下降的原因;在生态效应方面,结合欧盟统计局的年度统计数据,考察了隐性能源税(ITR)与GDP增长中的能源密集度间的关系,结果表明,它们之间呈现反向运动规律,表明经济增长过程中能源的利用越来越有效,这也从侧面反映了作为生态税的重要组成部分,能源税的生态激励功能已逐步显现。最后,借鉴欧盟税收制度生态化实践的经验,归纳我国税制中的生态治理功能的缺失及内在结构中存在的不足,对可持续发展战略下中国税收制度生态化的必要性、整体布局以及具体步骤进行研究,并对我国的税制生态化改革提出具体建议。
本文共分为7章:第1章绪论,主要将本文的研究背景、选题目的和意义、写作方法和结构、研究思路、创新与不足等交代清楚。第2章税收制度生态化的一般分析,明确界定选题所涉及的相关概念,为后面的展开分析做一个铺垫。第3章税收制度生态化的理论基础,分别从经济学、法学、伦理学三个角度分别阐述税收生态化的理论基础,从本质和内涵上对税收制度生态化进行剖析和分解。第4章欧盟税收制度生态化发展的历程及动因,首先纵向地解读和回顾了欧盟各国税制生态化改革的历史演进;其次从经济、政治、环境及制度等方面分析、归纳了欧盟税制生态化改革的动因。第5章欧盟税收制度的生态化的路径,以阐述欧盟税收制度生态化的目标和原则为起点,从构建生态化税制结构、生态税种的设置以及税制要素生态化设计三个层面分析欧盟税收制度生态化路径。在论述欧盟税制结构生态化时,从税制优化和生态化入手,详细地划分和界定了欧盟税制结构生态化的阶段性演变,并分析其阶段性特征。在介绍欧盟生态税种的设置时,先对生态经济系统与税种设置进行了相关分析,而后将欧盟的生态税种划分为五大类,并且详细地分析了各税种的概念、内涵及生态治理功能。在分析欧盟税制要素生态化时,从税制要素的内涵出发,分别对欧盟生态税的课税对象设计、税率的设计与调整、纳税环节的设计三方面进行论述和分析,并在此基础上剖析了欧盟税制生态化中的税收优惠。在全面分析论述欧盟税收制度生态化内容的基础上,主要将欧盟作为一个整体,总结和归纳了其税制生态化的制度创新。第6章欧盟税收制度生态化的效应分析,将其分解为经济效应、生态效应和社会效应三方面,结合官方统计数据进行量化实证分析。第7章借鉴欧盟经验,促进我国税收制度生态化发展,在总结了欧盟生态税收改革经验模式的基础上,对我国税制生态化发展的背景和必要性进行分析,指出我国税收制度中存在的生态功能缺陷,提出了我国税收制度生态化改革的原则与步骤,并提出了促进我国税制生态化发展的对策。
During the period of advocating sustainable development and circular economy, Seeking high—efficiency ecological regulative management measures is the main topic of the government in every countries. Comparing with traditional regulative measures of government,ecological taxation could produce“double—dividend”effect. On one hand,it could correct market failure,and promote the internalization of external cost produced during the process of environment and resources consumption,and reflect the principle of“polluters pay”. On the other hand,as a new type of tax,it could accumulate public funds for government, and reduce distortion effects caused by other taxes, increase investment and employment rates, so ecological taxation already has been an important way of promoting sustainable development.
Since 1970’s,the members of EU tried to adjust the decision and action of the economic subject in the way of taxation and market mechanism,with the start of the energy tax collecting of Norway.
The EU economic integration produces political integration, this makes the European Union in the protection of the environment, the pace of the field of rational use of resources in a more coordinated. In May, 2002, the European Commission adopted " control action plan to simplify and improve the environment", in the guidance of the scheme, the EU eco-tax system gradually deepen. The path of EU ecological tax system is that defining the principles of ecological tax system firstly, designing the ecological system to promote eco-design process of ecological tax system by constructing ecological, scientific set of ecological taxes, the tax factor and tax incentives, and to form a tax system with EU ecological characteristics of the system of innovation. EU eco-tax system is a comprehensive ecological tax reform, and has a very significant achievement and a degree of ecological management of economic and social effects, it provides China with reference worthy: EU countries are praising highly in ecological taxation reform, in the thought of ecological taxation plays an important role in the resource exploitation, production, consumption to recycling of waste ,but for the EU countries ,in the process of ecological tax system, whether taxes or the tax objects are their own choice. The differential tax rates, give full play role to the regulating of eco-taxes. The establishment of an energy tax as the main eco-tax system, is focus on the pollution emissions tax. Implement the principle of "revenue neutral" - in the process of ecological tax system overall tax burden to maintain essentially the same, the overall tax burden unchanged with the combination of tax transfers, making the eco-tax have the incentive mechanism. In order not to affect the national economic competitiveness, EU designed more complete, harsh environmental tax policy in the world, at the same time, implement of the most generous tax breaks and tax return measures in the world, to make that the ecological tax system is in the framework of the protection of national competitiveness.
The research object of dissertation is the reform and practice of EU ecological taxation. Study its ecological effect,economic effect and social effects in the way of empirical and standard analysis. The paper includes three parts. First, narrating the theoretical basis of ecological taxation reform. Economical basis include external theory,pigou tax,coase theory and public good theory. Law basis includes environmental cost theory,public trust theory,etc,and to emphasize that people’s environment right should be protected, the cost of environment right is ecological tax. Public trust theory thinks that environmental management is commissioned and exercised by the government , the government should protect the public have the rights and interests of the environmental resources, government has the right to tax in accordance with the principles of the corresponding rights and obligations. Ethics basis is ecological ethics,and gives real moral significance and moral value to the relationship between human and nature. Second,with support of theoretical basis, I make a empirical research on EU taxation ecology,including reform process,effect of ecological tax,characteristics and path, to summary the tax system from the EU eco-system innovation. Third, on the basis of“double-dividend”theoretical effect, I make a empirical research on ecological effect and economic effect individually,and inspect the signification on effect of EU tax ecology: For economic effect,with data of EU—27 from 1999 to 2005 as sample range,in the way of production,consumption and private investment, I quantitatively investigate the relation between EU ecological tax and economic growth with panel data model. The result is that ecological tax could enhance GDP of EU somewhat,but the correlation isn’t obvious. The author thinks it is because various of ecological management measures greatly replace ecological tax in effect,and it was the main reason for the decline of the proportion of ecological tax in EU. For ecological effect,I investigate the relation between ITR and energy intensity of GDP growth. It also reflects that the ecological stimulating effect of energy tax has already been obvious. Finally,I investigate the level of ecological taxation of China and the deficiencies of internal structure Learning from the EU eco-tax system practical experience. and make proposals for the reform of Eco-tax system in China.
The paper is divided into seven chapters. The first chapter is introduction,to explain clearly the background,purpose and meaning,methods and structure,thinking,innovation and insufficiency of paper. The second chapter is general analysis of tax ecology,to define relevant concepts,and to build foundation for the analysis behind. The third chapter is the review of relative theory in ecological taxation system,and make comment on the theoretical basis individually from the angle of economics,law and ethics,and analyze it by nature and connotation. Chapter 4, the development history and motivation of the EU tax ecological system, firstly, interpret and review the EU tax ecological development history in vertical side; secondly, summarize the motivation of the EU tax system ecology from the economic, political, environmental and institutional aspects. Chapter 5, the path of the EU eco-tax system, explain the objectives and principles of ecology as a starting point, analysis the EU tax system ecological path from the ecological tax structure construction, ecological taxes and the tax factor .In the discussion of the EU eco-tax structure, make a detailed delineation and definition of the EU eco-tax structure of the phase evolution from the tax system and the ecological, and the phase characteristics. In the introduction to set the EU eco-taxes, analyze on the relation between ecological and economic systems and settings of taxes. I divide it into six categories,and analyze their concepts,connotation and ecological management function. I make a discussion and analyze the tax object design,tax design and adjustment,tax link design from the point of the connotation of taxation factor,and analyze the tax preferential. I summarize and induct its practice and characteristics,considering EU as a whole, summary the tax system and its eco-system innovation. The sixth chapter is the analysis to the effect of taxation ecology in EU. It is divided into three aspects of ecological effect,economic effect and social effect,and is empirically analyzed on the basis of official statistical data. The seventh chapter is how to promote the taxation ecology of our country to the reference of practice in EU. I analyze the background and essential of taxation ecology,and point out the ecological defects of taxation in our country,and put forward the rule and step for the reform of taxation ecology of China,and the countermeasures to promote the taxation ecology in our country.
引文
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[22]See European Environmental Agency’s Report:Environmental Taxes Implementation and Environmental Effectiveness.1996.
[23]Tiebout,C.(1956).A pure Theory of local Expenditures”Journd of political Economy 64.
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[3]http://www2.oecd.org/ecoinst/queries/index.
[4]http://www.oecd.org .
[5]Eurostathttp://epp.eurostat.ec.europa.eu/.
[6]http://www.stats.gov.cn/.
[7]http://www.mof.gov.cn/.
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[9]http://www.zhb.gov.cn/.
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[1]Ali M.EL-Agraa,The European Union:History,Institutions,Economics and Policies,Fifth Edition,Prentice Hall Europe,1988.
[2]Aandamo Agnar Optimal Taxtion in the Presence of Externalities [J] Swedish Journal of Economics,1967,77.
[3]A Tax Guide to Europe.Arthur Andersen ed.1996 Journal of Accountancy. January,1993 Journal of international and Comparative Economics. 1995. Vol.4 The Finnish Economy.1994/2.
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[5]Baumol,W.J.W.E.Oates,TheTheory of Environmental Policy,Cambridge University Press,1988,2thEdition.
[6]Bengt Johansson. Economic Instrument in Practice 1: Carbon Tax Sweden. Swedish Environmental Protection Agency. 2000.
[7]Bengt Joha.nsson.Economic Instrunents in Practice 1:Carbon Tax in Sweden Environmental Protection Agency 2000.
[8]CARLO P. EU and OECD to fight harmful tax competition: has the right path been undertaken? [J]. Intertax,1998(2).
[9]Cf.Aggie Paulus;The Feasibility of Ecological Taxation,Maastricht,1995.
[10]Communication from the Commission Action Plan“Simplifying and Improving the Regulatory Environment”.COM(2002) 278 final.
[11]Gaines and Wesin,Taxation for Environmental Protection,New York ,1991.
[12]Hicks,J. Capital controversies:ancient and modern[J]. American Economic Review,1974,64(2).
[13]Johan Albrecht,The use of consumption taxes to re-launch green tax reforms,International Reviewof Law and Economics 26(2006).
[14]J.S.Mill,Principles of Political Economy,Longman s,Creen&Co,London,1992.
[15]Marshall A. Principles of Economics[M], London :Macmillan. 1920(1890).
[16]PEARCE D W.The Role of Carbon Taxce in Adjusting to Global Warming [J].Economic Journal,1991,101.
[17]Paulus,The Feasility of Ecological Taxation,1995,Masstricht.
[18]Pearce,Turner KR. Economics of Natural Resources and Environment. [M].New York:Harvester Wheatsheaf, 1990.
[19]See R. H. Coase,“The Lighthouse in Economics”, in Journal of Law and Economics, Vol.17, 1974.
[20]Smith,V. Kerry. Resource Evaluation at the Crossroads[J]. Resources, 1988, (90).
[21]Sarageldin I.Sustainability and the Wealth of Nations-First Steps in an Ongoing Journey[M]. Washington, DC: WorldBank, 1995.
[22]See European Environmental Agency’s Report:Environmental Taxes Implementation and Environmental Effectiveness.1996.
[23]Tiebout,C.(1956).A pure Theory of local Expenditures”Journd of political Economy 64.
[24]А.Цыганков.2004.Теориямеждународныхотношений.Москва:Гapgapuku.P458-459.
[1]http//tieba.baidu.com.
[2]http://www.cn-hw.net/html/sort054/200906/10717.html.
[3]http://www2.oecd.org/ecoinst/queries/index.
[4]http://www.oecd.org .
[5]Eurostathttp://epp.eurostat.ec.europa.eu/.
[6]http://www.stats.gov.cn/.
[7]http://www.mof.gov.cn/.
[8]http://www.chinatax.gov.cn/n8136506/index.html.
[9]http://www.zhb.gov.cn/.
[10]http://www.chinaacc.com/new/201006/30wa2532277715.shtml.
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