Xu, Yan --- "Environmental Taxation in China: The Case of Transport Fuel Taxation" [2011] ELECD 725; in Cullen, Richard; VanderWolk, Jefferson; Xu, Yan (eds), "Green Taxation in East Asia" (Edward Elgar Publishing, 2011)

Book Title: Green Taxation in East Asia

Editor(s): Cullen, Richard; VanderWolk, Jefferson; Xu, Yan

Publisher: Edward Elgar Publishing

ISBN (hard cover): 9781849803007

Section: Chapter 2

Section Title: Environmental Taxation in China: The Case of Transport Fuel Taxation

Author(s): Xu, Yan

Number of pages: 39

Extract:

2. Environmental taxation in China:
the case of transport fuel taxation
Yan Xu*

1. INTRODUCTION

In the 1960s, due to rapid industrial development, a series of grave
environmental pollution accidents occurred in a number of countries.
Man-made environmental harm in many regions of the earth, such as
dangerous water and air pollution, and destruction and depletion of
irreplaceable resources, has posed a major threat to the existence and
development of mankind. We have begun to face increasingly severe envi-
ronmental problems. In 1972, the United Nations Environment Program
(UNEP) adopted the Declaration of the United Nations Conference on
the Human Environment (The Stockholm Declaration), which, for the
first time, raised concerns about the preservation and enhancement of the
human environment for the purpose of development of mankind. In 1987,
the World Commission on Environment and Development published a
report called Our Common Future (The Report). The Report recaptured
the spirit of The Stockholm Declaration and helped make the concept of
environmentally sustainable development widely accepted, in principle,
at least, by many countries. The shorthand characterization of sustain-
able development means development that meets the needs of the present
without compromising the ability of future generations to meet their own
needs. The Report called for collective action by all national states to
participate in finding solutions to the "tragedy of the commons".
Among various measures for protecting the environment and fairly
distributing natural resources across regions and generations, taxation
can serve as an important instrument to help achieve this goal. ...