IDEAS home Printed from https://ideas.repec.org/a/wsi/serxxx/v63y2018i04ns0217590817420103.html
   My bibliography  Save this article

Green Tax Legislation For Sustainable Development In China

Author

Listed:
  • ZHONGFA MA

    (Fudan University Law School, Fudan University, Jiangwan Campus, Shanghai 200438, P. R. China)

  • JIANFU ZHAO

    (Fudan University Law School, Fudan University, Jiangwan Campus, Shanghai 200438, P. R. China)

  • JIAHUI NI

    (Fudan University Law School, Fudan University, Jiangwan Campus, Shanghai 200438, P. R. China)

Abstract

Environmental pollution has produced adverse impacts on sustainable development in China, and the inappropriate tax legal regime may be one of the important causes. There are only three separate laws concerning three types of taxes, and most of the other taxes are collected by regulations or rules. China has not adopted particular tax laws concerning environmental protection by December 25th, 2016, and has not enforced any special environmental tax law, and polluters are primarily charged for their pollution activities as a way of assuming their legal liabilities, which has significant shortcomings. Under the situations of addressing climate change and constraining and curing environmental pollution for sustainable development, a comprehensive system of green tax laws shall be established and perfected by making and enforcing Environmental Protection Tax Law and improving the existing tax laws involved in environmental protection.

Suggested Citation

  • Zhongfa Ma & Jianfu Zhao & Jiahui Ni, 2018. "Green Tax Legislation For Sustainable Development In China," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 63(04), pages 1059-1083, September.
    • Handle: RePEc:wsi:serxxx:v:63:y:2018:i:04:n:s0217590817420103
    DOI: 10.1142/S0217590817420103
    as

    Download full text from publisher

    File URL: http://www.worldscientific.com/doi/abs/10.1142/S0217590817420103
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1142/S0217590817420103?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Ashworth, John & Geys, Benny & Heyndels, Bruno, 2006. "Determinants of tax innovation: The case of environmental taxes in Flemish municipalities," European Journal of Political Economy, Elsevier, vol. 22(1), pages 223-247, March.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Bari L. Bendell, 2022. "Environmental investment decisions of family firms—An analysis of competitor and government influence," Business Strategy and the Environment, Wiley Blackwell, vol. 31(1), pages 1-14, January.
    2. Sumaiya Jarin Ahammed & Rajab Homsi & Najeebullah Khan & Shamsuddin Shahid & Mohammed Sanusi Shiru & Morteza Mohsenipour & Kamal Ahmed & Nadeem Nawaz & Nor Eliza Alias & Ali Yuzir, 2020. "Assessment of changing pattern of crop water stress in Bangladesh," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 22(5), pages 4619-4637, June.
    3. Sedova, Barbora & Kalkuhl, Matthias, 2020. "Who are the climate migrants and where do they go? Evidence from rural India," World Development, Elsevier, vol. 129(C).
    4. Lingyun He & Kunxian Chen, 2021. "Can China’s “Tax-for-Fee” Reform Improve Water Performance–Evidence from Hebei Province," Sustainability, MDPI, vol. 13(24), pages 1-21, December.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Alfano, Vincenzo & De Simone, Elina & D’Uva, Marcella & Gaeta, Giuseppe Lucio, 2022. "Exploring motivations behind the introduction of tourist accommodation taxes: The case of the Marche region in Italy," Land Use Policy, Elsevier, vol. 113(C).
    2. Dalle Nogare, Chiara & Kauder, Björn, 2017. "Term limits for mayors and intergovernmental grants: Evidence from Italian cities," Regional Science and Urban Economics, Elsevier, vol. 64(C), pages 1-11.
    3. Kristien Werck & Bruno Heyndels & Benny Geys, 2008. "The impact of ‘central places’ on spatial spending patterns: evidence from Flemish local government cultural expenditures," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 32(1), pages 35-58, March.
    4. Maarten A. Allers & Corine Hoeben, 2010. "Effects of Unit-Based Garbage Pricing: A Differences-in-Differences Approach," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 45(3), pages 405-428, March.
    5. Francisco J. Delgado & Santiago Lago-Peñas & Matías Mayor, 2015. "On The Determinants Of Local Tax Rates: New Evidence From Spain," Contemporary Economic Policy, Western Economic Association International, vol. 33(2), pages 351-368, April.
    6. Geys, Benny & Konrad, Kai A., . "Federalism and optimal allocation across levels of governance," Chapters in Economics,, University of Munich, Department of Economics.
    7. Benny Geys, 2013. "Election Cycles in MPs' Outside Interests? The UK House of Commons, 2005–2010," Political Studies, Political Studies Association, vol. 61(2), pages 462-472, June.
    8. Stijn Goeminne & Benny Geys & Carine Smolders, 2008. "Political fragmentation and projected tax revenues: evidence from Flemish municipalities," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(3), pages 297-315, June.
    9. Geys, Benny, 2006. "Looking across borders: A test of spatial policy interdependence using local government efficiency ratings," Journal of Urban Economics, Elsevier, vol. 60(3), pages 443-462, November.
    10. Pim Heijnen & J. Paul Elhorst, 2018. "The Diffusion of Local Differentiated Waste Disposal Taxes in the Netherlands," De Economist, Springer, vol. 166(2), pages 239-258, June.
    11. John Ashworth & Emma Galli & Fabio Padovano, 2013. "Decentralization as a constraint to Leviathan: a panel cointegration analysis," Public Choice, Springer, vol. 156(3), pages 491-516, September.
    12. Morakinyo O Adetutu & Kayode A Odusanya & Eleni Stathopoulou & Thomas G Weyman-Jones, 2023. "Environmental regulation, taxes, and activism," Oxford Economic Papers, Oxford University Press, vol. 75(2), pages 460-489.
    13. Dorn, Florian, 2023. "Elections and Government Efficiency," VfS Annual Conference 2023 (Regensburg): Growth and the "sociale Frage" 277700, Verein für Socialpolitik / German Economic Association.
    14. Geys, Benny & Vermeir, Jan, 2008. "The political cost of taxation: new evidence from German popularity ratings [Besteuerung und Popularität von Politikern: Neue Ergebnisse für die Deutsche Bundesregierung 1978-2003]," Discussion Papers, Research Unit: Market Processes and Governance SP II 2008-06, WZB Berlin Social Science Center.
    15. Aidt, Toke S. & Jensen, Peter S., 2009. "The taxman tools up: An event history study of the introduction of the personal income tax," Journal of Public Economics, Elsevier, vol. 93(1-2), pages 160-175, February.
    16. Manuela Krause, 2019. "Communal fees and election cycles: Evidence from German municipalities," ifo Working Paper Series 293, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    17. Asatryan, Zareh & De Witte, Kristof, 2015. "Direct democracy and local government efficiency," European Journal of Political Economy, Elsevier, vol. 39(C), pages 58-66.
    18. Goeminne Stijn & Smolders Carine, 2010. "Strategic Use of Debt in Flemish Municipalities," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 10(1), pages 1-31, July.
    19. Foremny, Dirk & Riedel, Nadine, 2014. "Business taxes and the electoral cycle," Journal of Public Economics, Elsevier, vol. 115(C), pages 48-61.
    20. Geys, Benny & Vermeir, Jan, 2008. "Party cues and yardstick voting," European Journal of Political Economy, Elsevier, vol. 24(2), pages 470-477, June.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wsi:serxxx:v:63:y:2018:i:04:n:s0217590817420103. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Tai Tone Lim (email available below). General contact details of provider: http://www.worldscinet.com/ser/ser.shtml .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.