环境税税权划分的博弈分析

Game-theory Analysis of the Division of Environmental Tax Power

面对我国日趋严重的生态环境问题,环境税的开征逐渐被提上议事日程,同时,环境税的税权划分问题也日益受到关注。环境税的开征不仅可以提高破坏环境的成本,减少破坏环境现象的发生,而且可以提高人们的环保意识,加强环境的治理和保护工作。运用博弈分析法能够更好地进行环境税税权划分,做好环保工作。

Facing increasingly serious ecological and environmental problems in China, the introduction of the environmental tax is on the agenda as well as the division of the environmental tax power. Levying environmental tax would not only improve the environment damage cost, but also strengthen the environment protection awareness. Using game-theory analysis could divide the environmental tax power more reasonably.