文章基本信息

标题：Impact of Environmental Tax Collection on CO2 Emission in Vietnam
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作者：Hoa Dinh Thi ; Kim Anh Vu Thi ; Duyen Ly Phuong 等
期刊名称：International Journal of Energy Economics and Policy
电子版ISSN：2146-4553
出版年度：2020
卷号：10
期号：6
页码：299-304
DOI：10.32479/ijeep.10153
出版社：EconJournals
摘要：Studying the impact of environmental tax collection on the amount of CO 2 emissions in Vietnam; then, assessing the impact of environmental tax collection on envirommental protection, CO 2 emission reduction facing to the climate change in Vietnam. In this paper, the data are collected from 2001 to 2018 at General Statistics Office, General Department of Taxation of Vietnam, World Bank, and related researches of scholars. The data collected include: the amount of CO 2 emissions of Vietnam, the environmental tax collection, the amount of natural resource consumption tax collection, the amount of excise tax and total population of Vietnam. The research result shows that the amount of environmental tax collection has strong and negative impact on the amount of CO 2 emissions.
关键词：CO 2 ;emission;environmental tax;excise tax;population;Vietnam