Demonstration and Construction of the Legal Taxability of Carbon-related Behaviors Based on the Structural Functionalism Perspective
As an important policy tool for regulating carbon-related behaviors,the implementation of carbon tax needs to undergo taxability verification.Traditional taxability theories have failed to fully address the unique theoretical challenges faced by carbon-related behavior taxation.Based on the characteristics of carbon-related behaviors and the evolution of taxability theories,it is necessary to take legal taxability as the overarching principle,incorporating economic taxability and administrative taxability into consideration,to build an internally unified and logically consistent taxability standard system for carbon-related behaviors.Applying this standard to multi-dimensional verification of carbon-related behaviors demonstrates that they possess the basic conditions as tax objects in terms of taxability possibility,taxability legitimacy,and administrative feasibility.However,relying solely on taxability verification makes it difficult to translate theory into practice.It is essential to employ the structural functionalism theoretical perspective to construct and design taxability norms for carbon-related behaviors.Specifically,the unique functional demands of carbon tax law can be observed through its structural design,while the function-oriented approach inherently determines its structural arrangement.The two are interdependent,jointly shaping the unique character of carbon tax law.At the current stage,carbon tax should be positioned as a function-oriented tax type that primarily focuses on emission reduction regulation while taking into account fiscal revenue.Based on clarifying the functional positioning of carbon tax,the overall structure,link structure,element structure,and internal and external cohesion structure of carbon tax should be systematically designed from the perspective of the carbon-related behavior chain,thereby achieving a dynamic match between the tax system structure and expected functions,as well as a balanced unity of carbon tax legal principles and carbon emission reduction principles.
NETL
NSTL
万方数据
