摘要
征收碳税在我国势在必行,碳税制度的实施,除了因减少温室气体的排放从而产生生态保护效应外,还会带来其他一些社会效应。这些社会效应由不同的社会阶层的民众所承担,呈现出不均衡性。碳税制度为了获得其必须具备的正当性、合理性,需要接受生态正义性之考量。实现碳税制度的生态正义性,需要从碳税制度的具体内容、出台过程到碳税的具体征收等各方面加以保障。
In our country,it is imperative to levy carbon tax.The implementation of the carbon tax system can not only cause ecological protection effect due to the reduction of greenhouse gas emissions,but also bring some other social effects. These social effects are assumed by the people of different social strata,showing the imbalance. In order to obtain the legitimacy and rationality of the carbon tax system,the carbon tax system needs to accept the consideration of ecological justice. To realize the ecological justice of the carbon tax system,it needs to be guaranteed from the specific content of the carbon tax system,the introduction of the process to the specific collection of carbon tax and so on.
出处
《华中科技大学学报(社会科学版)》
CSSCI
北大核心
2017年第3期47-53,共7页
Journal of Huazhong University of Science and Technology(Social Science Edition)
基金
湖北省科技厅软科学项目"湖北省科技激励政策绿色化研究"(RKX2015000341)
湖北省教育厅人文社会科学研究专项任务项目"从理念到制度-生态文明制度建设路径研究"(15Z136)
武汉体育学院青年教师科研基金项目"户外休闲体育运动的生态伦理研究"(2017S02)
关键词
生态正义
碳税制度
税收公平
ecological justice
carbon tax system
equitability of taxes