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dc.contributor.advisor童锦治
dc.contributor.author苏珊珊
dc.date.accessioned2016-02-14T03:28:06Z
dc.date.available2016-02-14T03:28:06Z
dc.date.issued2010-06-21 16:49:37.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/39289
dc.description.abstract随着经济的发展和人类意识的提高,粗放型的发展道路受到人们越来越多的质疑,可持续的发展方式已经成为了全世界各国共同的发展目标。在财税领域,促进经济可持续发展的环境税理论也逐渐成为了主流。各国学者从思想理论、宏观模型以及计算机模拟实验等各个角度做出了诸多环境税改革的相关研究,极大地促进了环境税的研究进程,并且取得了一系列成果。 当前我国经济正处于向可持续发展方式转变的关键时期,如何通过环境税改革,促进经济、社会和环境的全面协调发展已经成为财税领域学者研究的重要课题,所以对我国环境税改革的研究具备重要的理论意义和实践价值。 笔者试图运用环境税的国内外理论对环境税的运行机制和税制设计进行分析。然后...
dc.description.abstractAs the development of economy and civilization, there has been increasing critique about the extensive way of development while the notion of sustainable development has already been the common aim all over the world. In the field of Finance and Taxation, the theory of environmental tax (ET) used to promote the sustainable way of economy development has been in the dominant place. Experts from dif...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=23734&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=26761
dc.subject环境税改革
dc.subject返还机制
dc.subject税制设计
dc.subjectEnvironmental Tax Reform
dc.subjectRefund System
dc.subjectTaxation Design
dc.title试论我国环境税改革——基于德国经验借鉴的视角
dc.title.alternativeThe Experience of Germany as Reference: A Study on the Environmental Tax Reform in China
dc.typethesis
dc.date.replied2010-05-30
dc.description.note学位:经济学硕士
dc.description.note院系专业:经济学院财政系_财政学(含税收学)
dc.description.note学号:15520071150082


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