Analysis Of The Economics Of Fuel Tax

Fuel tax reform is that government convertes maintenance fee into the existing fuel tax so that the "bundled" fee can be levied.This convertion reflects the the principle of fairness just as "more pay more,or pay less" when roads and other public facilities are increasingly becoming scarce resources.Fuel tax reform will further improve the taxation system.The reform has been proposed more than ten years before it can be implemented.There are many reasons about this.This paper analyses the fuel tax reform of China through economics and game theory methods,and give corresponding advices about the reform.In first part of the paper it'about the background and practical necessity of fuel tax reform.The paper describes the implementation of the charging system in the past and the problems of the social ecological environment.The necessity of the reform can be derived from three aspects:oil(energy) strategic security,ecological environmental protection and sustainable development.The second part of the paper introduces the practical situation of fuel tax abroad,such as America,Japan,New Zealand,to illustrate the specific ways,methods,and respective characteristics of fuel tax abroad.The third part of the paper analyses the affects of fuel tax reform through consumers,providers and the fuel consumption of complementary industries respectively.Then this part of the paper shows the influences to social welfare of the fuel tax reform from the individual and society two angles using theory of welfare economics.Through the analysis of game theory between the traffic departments and the tax department,central and local governments as well as government and state-owned oil monopoly,The fourth part of the paper further reveal the reason why the fuel tax reform is delayed for many years.The fifth part of the paper is talked about the guiding ideology and basic principles of the fuel tax reform in our country,and give the relevant proposals about fuel tax reform.