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- Title
Status, Fiscal and Taxation Policy Adjustment of Air Pollution in China.
- Authors
Jinling Wang; Yang Fang
- Abstract
The air pollution, which is caused by high consumption and high emissions has been intensifying with the development of industrialization and urbanization. Fiscal and taxation policy is one of the main macroscopic regulating tools of the government and is indispensable in promoting air pollution prevention and control. Firstly, relevant literature was reviewed in this study to explore fiscal and taxation policies related to environmental pollution governance. Then, the variation trends, constitution, and sources of main air pollutants were analysed. Finally, deficiencies of fiscal and taxation policies in air pollution prevention and control were summarized. Results demonstrate that air pollution in China can be to some extent appeared in four aspects: continuously intensified air pollution in large and medium-sized cities, enlarged difficulty in air quality improvement caused by enormous energy consumption, dynamic change of industrial waste gas emission, and strengthened effect of greenhouse gas emission on the environment. Fiscal and taxation policies have obvious effect on the improvement of air pollution governance, but there are typical problems such as insufficient investment, low efficiency, unreasonable structure, and inadequate governmental spending on the governance of air pollution. Governance and improvement of air pollution can be effectively realized by fiscal and taxation policies, such as by increasing investment on air pollution governance, improving utilization efficiency of financial fund, enlarging fiscal transfer to heavily polluted regions, reforming the tax system related to air pollution prevention, optimizing existing policies of fiscal subsidies and so on. The obtained conclusions can be used as a positive reference for further understanding air pollution status in China and establishing a set of comprehensive and reasonable fiscal and taxation policy system in order to improve the atmospheric environment.
- Subjects
CHINA; INDUSTRIALIZATION; AIR pollution; AIR pollution emissions prevention; ENVIRONMENTAL economics; ENVIRONMENTAL policy
- Publication
Nature Environment & Pollution Technology, 2018, Vol 17, Issue 3, p917
- ISSN
0972-6268
- Publication type
Article