Yang Zhian, School of Economics

Abstract: This paper first demonstrates the theoretical basis of levying ecological tax. It points out the relationship between ecological protection and sustainable economic and social developmentIt also theoretically analyzes the adverse effects of external negative effects on ecology, which provides a theoretical premise for the internalization of external costs. Secondly, it introduces the concrete practice of some developed countries in levying ecological tax, which provides useful reference for levying ecological tax in our country. Finally, the paper makes a specific design for the levy of ecological tax in our country, and puts forward the selection of several elements of the tax system. 

Read the article here:       142关于我国开征生态税的基本构想_杨志安.pdf