Environmental Taxes and the Polluter Pays Principle

环境税和污染者付费原则

• 批准号: 21730022
• 负责人: ITO Yoshinori
• 金额: $ 0.75万
• 依托单位: University of Toyama
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Young Scientists (B)
• 财政年份: 2009
• 资助国家: 日本
• 起止时间: 2009 至 2011
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-21730022/
• 关键词: 公法学; 租税法; 環境担税力

I tried to elucidate whether the Polluter Pays Principle is useful to justify environmental taxes. As a result, it is necessary to discriminate between the use of the environment"by anyone who can afford"and"by anyone who cannot afford". This research leads to the concept of"limits of Umweltleistungsfahigkeit(taxation according to ability to pay on the use of the environment)".

我试图阐明“污染者自付”原则是否有助于证明环境税的合理性。因此，有必要区分“任何负担得起的人”和“任何负担不起的人”对环境的利用。这项研究引出了“Umweltleistungsfahigkeit的限制（根据环境利用的支付能力征税）”的概念。