7 地球環境問題に対する税制と会計の役割(経営の新課題と人材育成)
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概要
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This paper examines the importance of effective tax system for global environment and role of accounting. Since 1999, some major Japanese firms announced their practices of environmental accounting. Their documents have reported on environmental accounting and the expression was used to mean a process through which the companies identify and compare the costs and ecological benefits to them by their environmental measures. It can be considered, however, that the documents failed to disclose several significant data in detail. This paper first deals with tax issues of global environment, including Special Tax Measures, Green Tax, and Carbon Tax. Then, the environmental accounting method in Japan is discussed and problems, difficulties and limitations of the current accounting systems are delineated.
- 2001-03-30