Research on Environmental Governance Effects of China’s Taxation Policy

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Abstract:

The paper makes empirical research on environmental governance effects of China’s taxation policy, through constructing the panel models. The research results show that the environmental governance effects of the taxation policy are not obvious. Chinese government should further reform the taxation system in the aspects of tax standards, tax penalties, tax regulation and so on, to improve its environmental governance effects.

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Advanced Materials Research (Volumes 1073-1076)

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2704-2708

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December 2014

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© 2015 Trans Tech Publications Ltd. All Rights Reserved

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