Zhao Jun

                                                                                                               Law School

Abstract: With the in-depth understanding of climate change, promoting energy saving and emission reduction and developing low carbon economy has become the strategy of sustainable development in China. The international community has recognized that carbon tax is an effective economic means to reduce carbon dioxide emissions and a powerful measure to mitigate climate deterioration. However, there are often fairness problems in carbon tax collection. Through comparative analysis of carbon tax collection in other countries and combined with the practical situation of our country, it is concluded that a way to realize fairness principle in carbon tax collection.

Read the full article here:               碳税征收公平原则的实现.pdf