| 环境正义视角下的我国环境税制改革 |
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| 引用本文： | 高凤勤. 环境正义视角下的我国环境税制改革[J]. 税务研究, 2011, 0(7) |
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| 作者姓名： | 高凤勤 |
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| 作者单位： | 山东经济学院财政金融学院; |
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| 基金项目： | 教育部人文社会科学研究青年项目(10YJC790058)“促进我国居民收入公平分配的税收政策研究”; 山东省软科学项目“第三产业财政贡献(2010RKGA1039)”阶段性研究成果 |
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| 摘 要： | 随着我国经济的持续快速发展,环境利益与负担分配不公成为社会经济发展中的新议题。针对我国目前经济发展中存在的国际间、城乡间、区域间以及不同社会阶层间的环境不公问题,应尽快通过改革和完善我国的环境税制加以有效治理。
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| 关 键 词： | 环境正义 环境税制 |
Reform of Environmental Tax from the View of Environmental Justice |
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| Gao Fengqin. Reform of Environmental Tax from the View of Environmental Justice[J]. Taxation Research, 2011, 0(7) |
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| Authors: | Gao Fengqin |
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| Affiliation: | Gao Fengqin |
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| Abstract: | With the sustained and rapid development of China's economy,inequitable distribution of the environmental benefits and burdens becomes the new issue in the social and economic development.More efforts should be made to resolve the existing environmental injustice issues between the international,rural-urban,interregional,and the different social strata,and great impetus should be given to environmental tax reform and improvement. |
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| Keywords: | Environmental Justice Environmental tax |
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