International Green Tax Experience and Lessons Learned
It is of great theoretical research value and practical significance to develop green economy,promote green development and achieve the goal of"double carbon"through green taxation.Based on Pigou's tax theory,public goods theory,product transaction theory,etc.,based on Marxist ecological theory,sustainable development theory,and ecological civilization theory as the guiding ideology,drawing on and absorbing the green tax systems and practices of countries and organizations outside the European Union,OECD,etc.,based on the principle of green tax neutrality,improve the three elements of green tax subject,object,and content,and give green tax optimization.According to China's actual camera selection,construct a green tax system.
Green TaxesInternational ExperienceTax Element ConstructionBorrowing