title: Taxation of environmental pollution in China
metadata.name: dc.contributor.author
metadata.value: Trofimov, Albert A.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2020-02-12T12:56:47Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2020-02-12T12:56:47Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2018-12
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Trofimov, Albert A. 2018. Taxation of environmental pollution in China. Pravovedenie 62 (4): 751–764.
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/spbu25.2018.410
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/17097
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: The article analyzes the current legal regulation of the environmental protection tax in the People’s
  Republic of China, as well as its importance in the context of reforming the environmental legislation of China. The environmental problem makes it necessary to take large-scale measures
  to change the situation in the country, while improving the provisions of tax law is an important
  mechanism. The article draws conclusions on the prevalence of the regulatory function
  of the environmental protection tax introduced in 2018 over its fiscal function. The study of the
  elements of taxation reveals a number of internal contradictions inherent in the Law of the PRC
  on environmental protection tax. Special attention is paid to the consequences of changing the
  legal regime of environmental pollution payments, which was previously recognized by the legislator
  as a non-tax public payment, not a tax. This change is assessed from the standpoint of a
  positive impact on the level of guarantees of the rights of subjects of tax relations, primarily taxpayers,
  as well as improving the efficiency of the new tax collection in light of the application of
  legal mechanisms provided by the rules of Chinese tax law. The author also makes a conclusion
  on the principle of “polluter pays,” providing for the compulsory financial security of business
  entities and activities for the protection of the environment and compensation of harm, where
  there is a similarity of Russian and Chinese legal regulation. The results of the study presented
  in this article can be taken into account in the development of changes to the current legislation
  of the Russian Federation.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: ru
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: Pravovedenie;Volume 62; Issue 4
metadata.lang: -
metadata.name: dc.subject
metadata.value: China environmental protection tax
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: China tax law
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: ecological taxation
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: environmental civilization
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: China
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: non-tax payment
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: Taxation of environmental pollution in China
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 751-764.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/17097/1/751-764.pdf
resources.format: Adobe PDF
resources.size: 661,24 kB