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Conference Paper: China's 'stir fry' of environmentally related taxes and charges: Too many cooks at work

TitleChina's 'stir fry' of environmentally related taxes and charges: Too many cooks at work
Authors
KeywordsChina
Environmentally-related charges
Environmentally-related taxes
Regulatory system
Issue Date2011
PublisherOxford University Press. The Journal's web site is located at http://jel.oxfordjournals.org/
Citation
The 11th Global Conference on Environmental Taxation (GCET), Bangkok, Thailand, 3-5 November 2010. In Journal of Environmental Law, 2011, v. 23 n. 2, p. 255-283 How to Cite?
AbstractChina does not have environmental taxes in a strict sense, but certain environmentally related taxes and a nationwide pollution charge system have been in place for some years. There are also other types of environmentally related charges that are collected by different government departments. The problem is that environmentally related charges are governed by multiple governmental agencies and environmentally related taxes are subject to government discretions at different levels. The article argues that the lack of coordination and cooperation among government sectors and the lack of a 'super power' to guarantee the consistency and compliance of tax laws and regulations across agencies and levels of government have aggravated the negative effects of the environmentally related tax and charge system in China. Further improvement in the regulatory framework of the system is much needed for purposes of enhancing the positive environmental effects of the system and facilitating future environmental tax reform in China. © The Author 2011. Published by Oxford University Press. All rights reserved.
Persistent Identifierhttp://hdl.handle.net/10722/137314
ISSN
2015 Impact Factor: 0.814
2015 SCImago Journal Rankings: 0.457
ISI Accession Number ID
References

 

DC FieldValueLanguage
dc.contributor.authorXu, Yen_HK
dc.date.accessioned2011-08-26T14:23:05Z-
dc.date.available2011-08-26T14:23:05Z-
dc.date.issued2011en_HK
dc.identifier.citationThe 11th Global Conference on Environmental Taxation (GCET), Bangkok, Thailand, 3-5 November 2010. In Journal of Environmental Law, 2011, v. 23 n. 2, p. 255-283en_US
dc.identifier.issn0952-8873en_HK
dc.identifier.urihttp://hdl.handle.net/10722/137314-
dc.description.abstractChina does not have environmental taxes in a strict sense, but certain environmentally related taxes and a nationwide pollution charge system have been in place for some years. There are also other types of environmentally related charges that are collected by different government departments. The problem is that environmentally related charges are governed by multiple governmental agencies and environmentally related taxes are subject to government discretions at different levels. The article argues that the lack of coordination and cooperation among government sectors and the lack of a 'super power' to guarantee the consistency and compliance of tax laws and regulations across agencies and levels of government have aggravated the negative effects of the environmentally related tax and charge system in China. Further improvement in the regulatory framework of the system is much needed for purposes of enhancing the positive environmental effects of the system and facilitating future environmental tax reform in China. © The Author 2011. Published by Oxford University Press. All rights reserved.en_HK
dc.languageengen_US
dc.publisherOxford University Press. The Journal's web site is located at http://jel.oxfordjournals.org/en_HK
dc.relation.ispartofJournal of Environmental Lawen_HK
dc.subjectChinaen_HK
dc.subjectEnvironmentally-related chargesen_HK
dc.subjectEnvironmentally-related taxesen_HK
dc.subjectRegulatory systemen_HK
dc.titleChina's 'stir fry' of environmentally related taxes and charges: Too many cooks at worken_HK
dc.typeConference_Paperen_HK
dc.identifier.emailXu, Y: lawxuyan@hku.hken_HK
dc.identifier.authorityXu, Y=rp01476en_HK
dc.description.naturelink_to_subscribed_fulltext-
dc.identifier.doi10.1093/jel/eqr004en_HK
dc.identifier.scopuseid_2-s2.0-79960105976en_HK
dc.identifier.hkuros176001en_US
dc.identifier.hkuros190614-
dc.relation.referenceshttp://www.scopus.com/mlt/select.url?eid=2-s2.0-79960105976&selection=ref&src=s&origin=recordpageen_HK
dc.identifier.volume23en_HK
dc.identifier.issue2en_HK
dc.identifier.spage255en_HK
dc.identifier.epage283en_HK
dc.identifier.isiWOS:000292373000004-
dc.publisher.placeUnited Kingdomen_HK
dc.description.otherThe 11th Global Conference on Environmental Taxation (GCET), Bangkok, Thailand, 3-5 November 2010. In Journal of Environmental Law, 2011, v. 23 n. 2, p. 255-283-
dc.identifier.scopusauthoridXu, Y=42562003500en_HK
dc.identifier.citeulike9529245-

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