On the water resources tax standard and tax administration mode for urban residents in China
Bibliographic Data
| ID | 21697063 |
|---|---|
| Authors | Zheng Wu (0000-0002-9251-621X, Hohai University), Guiliang Tian (0000-0003-3015-0301, Hohai University, corresponding author), Qing Xia (0000-0001-7933-8722, Hohai University), Jiawen Li (0000-0002-8586-9535, Hohai University) |
| Year | 2023 |
| Volume | 25 |
| Issue | 11 |
| Pages | 997-1014 |
| Publication date | 2023-11-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Water Policy (JOURNAL) |
| Journal identifiers | ISSN: 1366-7017 • E-ISSN: 1996-9759 |
| Publisher | IWA Publishing (PUBLISHER • GB) |
| DOI | 10.2166/wp.2023.255 |
| OpenAlex | W4388592119 |
| Language | EN |
| References cited | 30 |
Levying water resources tax represents the exploration and innovation of paid use system of water resources in China. Due to the actual situation in China, the formulation of the water resources tax standard should fully reflect the value of water resources. Therefore, we use the fuzzy comprehensive evaluation model to evaluate the water resources value in China, explore the spatial distribution of water resources value, and calculate the tax standard for urban residents. The results show that China's spatial distribution of water resources value demonstrates a pattern of ‘high in the north and low in the south’. There is a significant gap between the calculated results and the existing water resources tax standard, which fails to reflect the water resources value. This gap makes it a challenging task to generate a water-saving incentive effect. In addition, we also discuss the collection and management mode of water resources tax for urban residents and the dynamic adjustment basis for the formulation of water resources tax standards with people's livelihood issues taken into consideration. These research results will provide concrete theoretical support and policy reference for policy-makers seeking to improve water resources tax reform policies
Agriculture · Business · China · Economics · Environmental economics · Geography · Incentive · Livelihood · Microeconomics · Natural resource economics · Public economics · Tax incentive · Tax policy · Tax reform · Water resources · Computer Science · Hydrology and Watershed Management Studies · Water Resources and Sustainability · Water resources management and optimization
Research on water resources pricing model under the water resources–economic high-quality development coupling system
Calculation of optimal tax rate of water resources and analysis of social welfare based on CGE model
The effectiveness of a water resource tax policy in improving water-use efficiency
Bargaining Over Environmental Budgets
Assessing the effectiveness and function of the water resources tax policy pilot in China
Identifying the role of final consumption in structural path analysis
Environmental tax reform and the double dividend
| Citation velocity | historical |
|---|---|
| Highly cited | No |