The Cost Of Rights And The Balance Of Rights

The realization of environmental rights is always confronted with the realistic dilemma caused by the virtual position of rights.This dilemma is mainly caused by the conflict between environmental right and economic right to develop and individual choice.As for the dilemma of environmental rights,we can start from the conflict relationship between environmental rights and other rights to find solutions.Due to the indispensability of the realization of various rights,tools are needed to flexibly adjust the conflict between environmental rights and other rights.Environmental tax is a tool to realize environmental rights.Environmental tax can balance the conflict between environmental rights and other rights by the change of tax items and tax rates.The realization of the balance between environmental rights and other rights is of sustainable significance to the protection of environmental resources.This article consists of the following six parts:In the introduction,the source of the topic and the research status at home and abroad are sorted out,and the concept of use in the paper is defined.This part leads to the analysis of the effect of environmental tax on the realization of environmental rights from the perspective of the balance between environmental rights and other rights.Other rights include economic right to develop and individual choice.The first chapter analyzes the reason why the realization of environmental rights faces difficulties from the perspective of economics.There are three main reasons: first,the scarcity of environmental resources;Second,environmental goods are inseparable as public goods;Third,the negative externalities of environmental quality under market transactions.These three reasons lead to the conflict of rights in the realization of environmental rights.The second chapter analyzes the effect of environmental tax on the allocation of rights and obligations.This chapter links environmental tax and environmental right by explaining that environmental tax is the cost of environmental right realization.The collection of environmental tax is universal and mandatory.The environmental tax has the characteristics of redistribution after it is incorporated into the public finance.This part starts from these characteristics to analyze the impact of environmental tax on the realization of environmental rights.There are three effects: Environmental tax guarantees environmental rights in the form of social rights;The environmental tax makes the subject of rights and the subject of obligations of environmental rights relatively certain;Environmental taxes make environmental protection costs mandatory.The third chapter selects the typical resource tax in the environmental tax.Then it makes an empirical study on the effect of environmental tax to balance the conflict between environmental right and economic right to develop.This chapter selects the relevant factors that affect the economic development and the resource tax construction function model.The selected factors affecting economic development include those affecting domestic economic development and regional economic development.This chapter analyzes the impact of resource tax collection on economic development through function model,so as to study the balanced effect of resource tax on the conflict between environmental right and economic development right.Through the analysis of the relevant data of China’s economic development and taxation,it can be found that,at the overall level of the country,there is a positive relationship between resource tax and economic development,and the collection of resource tax does not hinder economic development.At the same time,the collection of resource tax increases the fiscal revenue,which is conducive to the fiscal investment in the field of environmental resource protection,and promotes the sustainable supply of environmental resource.In addition,there are different relationships between the collection of resource tax and economic development in different regions of China.Some regions have a negative relationship,some have a positive relationship,and some have a less significant relationship.For these different situations,the collection of resource tax should be studied according to the development policies of each region,so as to balance the conflict between environmental rights and economic right to develop.Chapter four selects the typical consumption tax in the environmental tax.Then it makes an empirical study on the role of environmental tax in balancing the conflict between environmental rights and individual choice.This chapter selects the data of industrial solid waste production,consumption tax and industrial gross product,and constructs the function model.The model is used to study the effect of consumption tax on the production of industrial solid waste.Then it further analyzes the substitution effect of consumption tax on the balance of environmental rights and individual choice.Through the econometric analysis of the relationship between consumption tax and industrial solid waste production,it is found that,at the overall level of the country,there is not a negative relationship between the collection of consumption tax and the production of industrial solid waste,but this does not mean that the collection of consumption tax is invalid.The levy of consumption tax on environmental investment can also play a role in balancing the conflict between environmental rights and individual choice.The conclusion summarizes the effect of environmental tax on the realization of environmental rights.Then the direction of environmental tax adjustment is illustrated from the development goals of developing countries.Finally,the complementary relationship between environmental tax as the way to remedy environmental right and other ways to remedy environmental right is explained.