ĐỀ XUẤT HOÀN THIỆN DANH MỤC SẢN PHẨM, HÀNG HÓA CHỊU THUẾ BẢO VỆ MÔI TRƯỜNG

Abstract

Environmental tax is among the economic tools that reflect orientation and regulation efforts of the State to restrict the consumption of certain products and goods known to cause pollution. This is achieved through the imposition of taxes on these specific products and goods. The implementation of environmental tax policies has highlighted the need to revisit and improve the list of products and goods subject to taxation. This is essential to ensure comprehensiveness and appropriateness with relevant legal provisions, practical feasibility, and relevance with reality.