Study on Environmental Tax: A Case of China

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Author(s): Huifeng Li (Beijing Union University, China)and Xuanwei Zhang (Beijing Union University, China)
Copyright: 2012
Pages: 13
Source title: Advancing Technologies for Asian Business and Economics: Information Management Developments
Source Author(s)/Editor(s): Dasho Karma Ura (Centre for Bhutan Studies, Bhutan)and Patricia Ordóñez de Pablos (Universidad de Oviedo, Spain)
DOI: 10.4018/978-1-4666-0276-2.ch016

Keywords: Business & Management / Business Science Reference / Global Business

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Abstract

Since the industrial age, along with the promotion of economic development, problems of ecological destruction and environmental pollution are becoming more serious. To solve this problem, the implementation of environmental tax is an effective measure. Based on the analysis of the theoretical foundation of environmental taxes, international practice and experience in environmental tax system, in this paper, the authors describe the status quo of China’s environmental tax system, and frames the further step strategy in building China’s environmental tax system.

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Study on Environmental Tax: A Case of China

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