環境税について(環境共生時代における産業・経営・会計の諸問題パートI)

概要

論文の詳細を見る
One of the options proposed for the solution of global environmental problems is an environment tax. This is an indirect tax to be levied on environmentally hazardous substances to restrain their discharge and consumption. Global environmental problems can also be addressed by direct control, but the environment tax would be a more effective alternative in view of the current state of the fiscally exhausted Japanese government, in which, moreover, individual ministries are preoccuppied with their own interests. The introduction of the environment tax would boost the overall tax revenue, and the increment should be appropriated entirely for the reduction of other taxes including the income tax. As this new tax would make unnecessary some of the measures now taken to conserve the environment, the tax cut could be even greater than the increment. As the environment tax would have impact in many different areas, its implications should be assessed in advance. In introducing this tax, the expected benefits should be made known extensively to the general public, and care should be taken to choose a good time for its institution so that it can truly help conserve the environment.
日本大学の論文
1993-04-15