Study on Optimization of Water Pollutant Tax in Inner Mongolia Under the Constraint of Water Environmental Carrying Capacity

DOI

10.2991/aebmr.k.201211.080How to use a DOI?

Keywords

Water environment carrying capacity, water pollutants, tax optimization, Inner Mongolia, CGE model

Abstract

It has become a difficult problem for local governments to specify the tax amount of each pollutant involved in environmental protection tax, which lack of support for the theoretical basis and empirical data. This paper takes the Inner Mongolia Autonomous Region as an example, using Time Series Analysis to forecast the regional water environment carrying capacity. It constructs a regional water environment CGE model with water environment carrying capacity as a constraint to evaluate the optimal path of water pollutant tax. The results show that water environmental carrying capacity is the necessary condition for formulating water pollution tax. Besides regions, the types of water pollutants also constraint the taxes. COD pollutants can be taxed according to the current tax amount and the tax of ammonia nitrogen pollutants should be appropriately increased. In addition, the government should also pay attention to the tax effect during legislation.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Xinjiletu Yang
AU  - Wenzheng Wang
AU  - Weihong Han
AU  - Yanli Yang
PY  - 2020
DA  - 2020/12/14
TI  - Study on Optimization of Water Pollutant Tax in Inner Mongolia Under the Constraint of Water Environmental Carrying Capacity
BT  - Proceedings of the Fifth International Conference on Economic and Business Management (FEBM 2020)
PB  - Atlantis Press
SP  - 474
EP  - 482
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201211.080
DO  - 10.2991/aebmr.k.201211.080
ID  - Yang2020
ER  -