Legislative Arrangement of Carbon Tax Included in Environmental Protection Tax: A Comparison of the People’s Republic of China and the United Kingdom

Man Ting Chan

doi:10.54254/2753-7048/31/20231826

Research Article

Open access

Published on 7 December 2023

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Chan,M.T. (2023). Legislative Arrangement of Carbon Tax Included in Environmental Protection Tax: A Comparison of the People’s Republic of China and the United Kingdom. Lecture Notes in Education Psychology and Public Media,31,65-71.

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Legislative Arrangement of Carbon Tax Included in Environmental Protection Tax: A Comparison of the People’s Republic of China and the United Kingdom

Man Ting Chan *^,1,

¹ University of Birmingham

* Author to whom correspondence should be addressed.

https://doi.org/10.54254/2753-7048/31/20231826

Abstract

This research paper delves into an in-depth analysis of the legislative framework surrounding carbon taxation within the broader context of environmental protection taxes. It places a keen focus on how these policies can play a pivotal role in combatting climate change while also assessing their potential ramifications on sustainable development strategies. The paper meticulously scrutinizes the hurdles and prospects associated with the effective implementation of carbon taxes, shedding light on their systemic importance and their capacity to catalyze the production of cleaner, more sustainable fuels. In a comparative examination, this study contrasts the legislative structures governing carbon tax within the environmental protection tax regimes of the People’s Republic of China and the United Kingdom. This involves a comprehensive evaluation of the legal foundations, tax bases, tax rates, and the allocation of tax revenues in both jurisdictions. Ultimately, the findings reveal distinct approaches to carbon tax legislation in these two nations. The paper not only underscores the differences but also recommends judicious legislative adaptations that can strike a harmonious balance between environmental efficacy and economic feasibility, thus fostering a sustainable future.

Keywords

carbon emissions, policy instrument, environmental protection, priorities

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References

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About volume

Volume title: Proceedings of the 2nd International Conference on Interdisciplinary Humanities and Communication Studies

Conference website: https://www.icihcs.org/

ISBN：978-1-83558-177-3(Print) / 978-1-83558-178-0(Online)

Conference date: 15 November 2023

Editor：Javier Cifuentes-Faura, Enrique Mallen

Series: Lecture Notes in Education Psychology and Public Media

Volume number: Vol.31

ISSN：2753-7048(Print) / 2753-7056(Online)

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