Analysis of Environmental Tax and its Regional Effect

Because of the stress of resource and environmental problems, as a effective economic power system, environmental tax is an important measure to protect environment for developed countries, and we should learn from these foreign experiences in order to innovate environmental policy of our country. At the same time, we should consider the effect of the regional characteristics on environmental tax. Due to the imbalanced development of regional economy in our country, environmental pollution has the risk of regional transfer. Based on the environmental tax theory, the authors explore the theoretical basis of environmental tax and its guiding implications, and then explain the characteristics of environmental pollution combined with Environmental Kuznets Curve, and analyze that environmental tax system must consider the effect of regional characteristics.