摘要
我国生态税法的实施是税法领域的重大改革,该制度作为托载可持续发展的载体对于生态环境的改善与保护具有里程碑意义。但是生态税法由于其自身的扭曲特性和生态伦理理念的弱化以及生态税法立法的不完善而面临几多困境,在分析这种种不利因素的基础上尝试提出了采取措施对冲其扭曲特性以及建立现代生态伦理理念和完善生态税法等建议,以期拋砖引玉。
引文
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