Research On The Economic Effect Of Environmental Taxation And Its Construction In Our Country

With the reform and opening up, our comprehensive national strength not only improved gradually, but we made a lot of brilliant achievement. Of that, one of the most notable things is the growth rate of GDP in the word. However, as the economic development, environment issues are not paid attention to. That would make us pay a great deal of ecological resources and environmental costs. Developed countries also have implemented various environmental tax policies after experiencing some serious problems which environmental pollution brought about. Therefore, environmental taxation in our country will become an important breakthrough to solve environmental problems.The economic effects analysis of environmental taxation has become a core issue in the implementation of environmental taxation. Foreign environmental taxation policy has implemented40years and obtained good effect, which would make foreign scholars pay more attention to the social and economic effect environmental taxes brought about. The study of our theoretical circles to environmental taxes consists of two aspects, one is the introduction of foreign environmental taxation, and the other is the study of our tax reform fee. Little scholars analysis and build the need of our environmental taxation from the perspective of the economic effects of environmental taxation. In this paper, we attempt to analysis economic impact in the implementation process of developed countries from the perspective of the economic effects of environmental taxation.The article first described the theory of the theoretical basis of the environmental taxation and its economic effects. On the study of the theoretical basis, we define the economic effects of environmental taxation and two mechanisms of economic effects of environmental taxation. First, environmental taxation generated the mechanisms through the substitution effect and income effect, second is the influence to the welfare of economic agents, which is the mechanism that "the environmental tax wedge" generate. This is also the analysis of economic effects of environmental taxation to the micro-economic effect. With the development of the theory of environmental taxation, we have achieved diversification of multi-angle on the economic effect in the implementation of environmental taxes. From the effect of the initial partial equilibrium conditions under the Pigovian tax, Pigovian tax effect under the principle of superposition, the general equilibrium framework, environmental taxes obtain the double dividend effect and expand.Secondly, on the basis of theoretical study of the environmental taxation and its economic effects, we analysis the environment implement economic impact of developed countries from the economic point of view. We obtain a conclusion that reasonable environmental taxation policies will not only produce a good environment effect, but will promote economic growth, fiscal revenue, industrial structure, employment, income distribution. Our country is still in the primary stage of socialism, there are a considerable number of issues which need to be solved from a development point of view. The dual potential of environmental taxation which could improve economic efficiency and achieve environmental goals makes us know that the introduction of environmental taxation is necessary. Meanwhile, a number of questions existed in the current environmental tax policy of our country. That would make us not solve the severe environmental situation we faced. The above is also the reason to start the environmental taxation. Of course, at this stage, the feasibility of implementation of environmental taxation also exist in our country, the implementation of environmental taxation has become a consensus, our country has the conditions for the introduction of environmental taxation.In this paper, we analyze the necessity and feasibility of the introduction of environmental taxation in our country from the perspective of the economic effects of environmental taxation. Finally, some specific ideas are put forward for the construction of environmental taxation in our country, such as the explicit goal of the environmental tax, environmental taxation positioning, and coordination of the implementation of pre-preparation and a variety of policy instruments. At the same time, based on the successful experience of the condition of our country and abroad, the environmental taxation framework are designed.