环境税的宪法依据——兼论巴西环境税

Constitution Foundation of Environment Tax

随着发达国家纷纷开征环境税,各发展中国家也都开始考虑开征环境税。开征环境税除了环境保护的政策目标之外,还需要宪法意义上的高级法依据。1988年的巴西宪法对于公民基本权利的表达成为巴西开征环境税的宪法依据,对于中国而言,宪法引言对于建设社会主义文明的表达则成为中国开征环境税的宪法指引。未来的中国环境税改革应该在总体设计下根据实证研究的结论来进一步完善。

The developing countries are considering collect environment tax be accompanied by the developed countries＇ s taxation on environment. Besides policy purpose environment tax need constitution foundation. The expression of basic rights of civilians＇ in Brazilian constitution of 1988 is the foundation of Brazilian＇ s environment tax. The expression of socialism civilization introduction in 1982 Constitution of China. Future environment tax reform should be perfected on the basis of summary of empirical studies.