Cao Jinqiu, Law School

Abstract: Environmental tax is an effective tool for the government to correct market failure and government failure through tax means and realize environmental protection and resource protection. Face the grim situation, we can learn from the experience of developed countries, improve the existing tax laws related to environmental protection, introduce environmental taxes, strengthen and use more tax means to protect the natural environment, and effectively coordinate the relationship between man and nature. Efforts to achieve sustainable development strategies have become all the more urgent and necessary.

Read the article here:       116刍议我国开征环境税的必要性_曹锦秋.pdf