基于循环经济视角的生态税法适用理论依据

The Applicable Rationale of the Ecological Tax Law Based on the Perspective of Circular Economy

循环经济的外部性理论、公共物品理论和自然资本理论是生态税法适用于循环经济的理论依据。外部性理论为生态税法解决循环经济微观主体的行为或者活动带来的正负外部性问题提供了直接的前提;公共物品理论为生态税法解决公共物品消费的非竞争性和非排他性导致的"搭便车"和"公地悲剧"问题奠定了基础;自然资本理论为生态税法主动性解决自然资本作为限制性因素引发的人类经济社会发展的生态问题提供了生态经济学理由。

The applicable rationale of the ecological tax law includes the externality theory, the public goods theory and the natural capital theory in the circular economy. The externality theory can provide the direct premise for the ecological tax law in order to solve some problems. These problems include the positive and negative externality that the micro subjects in the circular economy produce by means of their behaviour or activities. The public goods theory can lay the foundations of the ecological tax law in order to solve some problems. These problems include the＂Free-Rider＇and the＂Tragedy of the Commons＇that are caused by the non-competitiveness and non-excludability about the consumption of the public goods. The natural capital theory can provide the rationale of the ecological economics for the ecological tax law to solve some ecological problems initiatively. These ecological problems exist in the development of human economic society that are caused by the natural capitalism.