农业面源污染环境税规制机制研究进展

Progress of Research on Environmental Tax Regulation Mechanism of Agricultural Non-point Source Pollution

在点源污染治理取得重大进展的背景下,面源污染问题愈发引起世界各国重视,理论界也形成了丰富的研究成果。通过对环境税规制农业面源污染的重要文献进行梳理,对不完全信息、道德风险、合作共谋等因素对环境税规制农业面源污染有效性的影响的分析,对当前该领域的研究进展和典型成果做了一个综述总结,并在此基础上评述了现有文献的贡献和不足,大胆提出了未来研究的方向。

Against the background of significant progress in point source pollution control,the problem of non-point source pollution has attracted more and more attention from all over the world.In this pa-per,important literatures on environmental tax regulation of agricultural non-point source pollution are reviewed.This paper analyzes the impact of incomplete information,moral hazard,cooperation and other factors on the efficiency of environmental tax regulation of agricultural non-point source pol-lution,summarizes the current research progress in this field,and points out the contribution and in-sufficiency of existing literatures,and boldly puts forward the research direction in the future.