试论税法对环境污染行为的调控

在环境保护领域 ,市场失灵使政府干预成为必要 ;而政府干预也会失灵又需要干预政府。税法作为经济法宏观调控的重要组成部分 ,集经济手段和法律手段于一身 ;税法其实又是一个综合的领域 ,具有不同法律部门的功能。故税法既能干预市场 ,又能干预政府 ;既能解决市场失灵 ,又能解决政府失败

On the Control of Tax Law on the Action of Environmental Pollution

In the field of environment protection, government intervention is necessary because of the existence of market failure; however, government intervention in market will not always work well, it will fail too. Then it is necessary to intervene in the government. Tax law, as the important component of macro-control of Economic Law, has combined economic instruments with legal instruments. Tax law is actually comprehensive, and has functions of different legal sectors. Therefore, Tax law can be both applied to the intervention of market and to the intervention of the government,it can settle both the marker failure and the government failure.