Editing Environmental tax (section)

==Worldwide implementation==

===United Kingdom===
In 1993, the conservative government introduced the [[Fuel Price Escalator]], featuring a small but steady increase of fuel taxes, as proposed by Weizsäcker and Jesinghaus in 1992.<ref name="Weizsäcker and Jesinghaus">Weizsäcker, Ernst Ulrich and Jesinghaus, Jochen. ''Ecological Tax Reform.'' London: ZED Books, 1992. Online [http://www.jj2007.eu/Ecological_Tax_Reform.htm]</ref> The FPE was stopped in 2000, following nationwide protests; while fuel was relatively cheap in 1993, fuel prices were then among the highest in Europe.
Under the 1997&ndash;2007 [[Labour Party (UK)|Labour]] government, despite [[Gordon Brown]]’s promise to the contrary, green taxes as a percentage of overall taxes had actually fallen from 9.4% to 7.7%, according to calculations by [[Friends of the Earth]].<ref name="R000084">{{cite news | first=Peter | last=Madden | title=No excuses for inaction - It is perhaps surprising that business is beginning to make progress on the environment while our elected governments are wasting precious time | url =https://www.theguardian.com/environment/2007/nov/05/greenlist.comment | work =[[The Guardian]] | access-date = 2008-09-28 | location=London | date=2007-11-04}}</ref>

In a 2006 proposal, the U.K.'s then-[[Secretary of State for Environment, Food and Rural Affairs|Environment Secretary]] [[David Miliband]] had the government in discussions on the use of various green taxes to reduce [[Global warming|climate-changing pollution]]. Of the proposed taxes, which were meant to be revenue-neutral, Miliband stated: ''"They're not fundamentally there to raise revenue."''<ref name="BBC" />

Miliband provided additional comments on their need, saying: ''"Changing people's behaviour is only achieved by "market forces and price signals"'', and ''"As our understanding of climate change increases, it is clear more needs to be done."''<ref name="BBC">{{cite news|url=http://newsvote.bbc.co.uk/mpapps/pagetools/print/news.bbc.co.uk/2/hi/uk_news/6095680.stm|title=Miliband Draws Up Green Tax Plan: Environment Secretary David Miliband Has Confirmed the Government Is Holding Discussions On Tackling Climate Change Using Green Taxes|date=2006-10-30 <!-- 11:04:01 GMT -->|publisher=BBC News website|access-date=2009-06-15|archive-date=2013-04-19|archive-url=https://archive.today/20130419185841/http://newsvote.bbc.co.uk/mpapps/pagetools/print/news.bbc.co.uk/2/hi/uk_news/6095680.stm|url-status=dead}}</ref>

===Ukraine===
Starting in 1999, the Ukrainian government has been collecting an ecological tax, officially known as Environmental Pollution Fee ({{langx|uk|Збір за забруднення навколишнього природного середовища}}), which is collected from all polluting entities, whether it's one-time or ongoing pollution and regardless of whether the polluting act was legal or illegal at the time.<ref>[http://www.rada.gov.ua/cgi-bin/laws/main.cgi?nreg=303-99-%EF Resolution by the Cabinet of Minister of Ukraine on March 1, 1999 N 303 "On approval of regulations establishing fees for environmental pollution and recovery of this collection»]{{in lang|uk}}{{dead link|date=January 2018 |bot=InternetArchiveBot |fix-attempted=yes }}</ref><ref>[http://zakon.rada.gov.ua/cgi-bin/laws/main.cgi?nreg=z0544-99 Joint Order of the Ministry of Environmental Protection and Nuclear Safety of Ukraine and State Tax Administration of Ukraine from 19.07.99 #162/379 "On approval of Instruction on procedure of calculation and payment of the environmental pollution тах"]{{in lang|uk}}</ref><ref>[http://www.dpa.dp.ua/section.phtml?l1=21&l2=126 Explanation of the Environmental Pollution Fee by the Tax Administration of Ukraine]{{in lang|uk}} {{webarchive|url=https://web.archive.org/web/20111219082339/http://www.dpa.dp.ua/section.phtml?l1=21&l2=126 |date=2011-12-19 }}</ref>

===India===
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The Ministry of Environment and Forests, Government of India, asked [[Madras School of Economics]], Chennai, to undertake a study of taxes on polluting inputs and outputs in 2001. [[Raja Chelliah]], Paul Appasamy, U.Sankar and Rita Pandey (Academic Foundation, 2007, New Delhi) recommended eco taxes on coal, automobiles, chlorine, phosphate detergents, chemical pesticides, chemical fertilizers, lead acid batteries and plastics. See Ecotaxes on polluting inputs and outputs, Academic Foundation, New Delhi,2007. The Finance Minister introduced a coal cess at the rate of [[Indian rupee|Rs]] 50 per ton in 2010.

===China===
The [[Standing Committee of the National People's Congress]] enacted a set of environmental regulations<ref>{{Cite web |title=Environmental Protection Law of the People's Republic of China (For Trial Implementation) |url=http://www.asianlii.org/cn/legis/cen/laws/eplotproc564/ |url-status=live |archive-url=https://web.archive.org/web/20220320040653/http://www.asianlii.org/cn/legis/cen/laws/eplotproc564/ |archive-date=20 March 2022 |access-date=29 April 2024 |website=Asian LII}}</ref> and taxes in 1979, labelled as the 'Pollutant Discharge Fee' (PDF). The Pollutant Discharge Fee, has proved to work in some parts of the country such as Northern China, however has shown adverse effects in parts such as the [[South China Karst|Karst region of Southwest China]], as the area has had a boom in industrialisation and urbanisation, which has caused regional water shortage and pollution. <ref>{{Cite journal |last1=Yang |first1=Zhe |last2=Xiong |first2=Zhenwu |last3=Xue |first3=Wenhao |last4=Zhou |first4=Yuhong |date=2022-08-26 |title=The Impact of Pollution Fee Reform on the Emission of Water Pollutants: Evidence from Manufacturing Enterprises in China |journal=International Journal of Environmental Research and Public Health |volume=19 |issue=17 |pages=10660 |doi=10.3390/ijerph191710660 |doi-access=free |issn=1660-4601 |pmc=9518126 |pmid=36078375}}</ref>

On 1 January 2018, China replaced its existing, long-lasting "Pollutant Discharge Fee" system, with an environmental protection tax which was set to put in place a "green" financial and taxation system, whilst encouraging pollution control and the treatment of polluted areas.<ref name=":2">{{Cite web |date=1 January 2018 |editor-last=Lifang |title=China starts collecting environment tax |url=http://www.xinhuanet.com/english/2018-01/01/c_136865174.htm |url-status=live |archive-url=https://web.archive.org/web/20230503151222/http://www.xinhuanet.com/english/2018-01/01/c_136865174.htm |archive-date=3 May 2023 |access-date=29 April 2024 |website=XinhuaNet}}</ref> The new tax has also helped battle problems from the Pollutant Discharge Fee, such as local governments exploiting loopholes in the system and sparing big companies from legal trouble.<ref name=":2" />This new law provides five types of exemptions, including, among others, exemptions for eligible agricultural pollution, pollution from transportation, and pollution from sewage and household waste. Taxpayers may also enjoy a 25% reduction in return for cutting down their air and water pollution by 30% or more, below the proscribed level.<ref name=":1" /><ref>{{Cite web |last=Wei |first=Emma |date=8 February 2017 |title=China: New Law Replacing Pollution Discharge Fee With Environmental Protection Tax |url=https://www.loc.gov/item/global-legal-monitor/2017-02-08/china-new-law-replacing-pollution-discharge-fee-with-environmental-protection-tax/ |url-status=live |archive-url=https://web.archive.org/web/20220523003831/https://www.loc.gov/item/global-legal-monitor/2017-02-08/china-new-law-replacing-pollution-discharge-fee-with-environmental-protection-tax/ |archive-date=23 May 2022 |access-date=29 April 2024 |website=Library of Congress}}</ref>

According to data released by the [[Ministry of Finance (China)|Ministry of Finance]] of China, China's environmental protection tax will collect 20.5 billion [[Renminbi|yuan]] (RMB, the same below) in 2023, and 5.1 billion yuan in January and February 2024. Before the environmental protection tax was levied, many Chinese companies had to pay pollution discharge fees. Six years ago, the finance department of a thermal power plant in [[Chongqing]] calculated that if the power generation remained unchanged, the environmental protection tax to be paid would double the original pollution discharge fee. Transformation is imminent. The reason why thermal power plants are criticised for "high pollution" is that the key is backward technology, such as incomplete coal combustion and lack of flue gas treatment equipment. The power plant has carried out ultra-low emission transformation on all six generating units and added wind and dust suppression nets in the coal yard. The effect is immediate. In 2018, the first year of the implementation of the Environmental Protection Tax Law, the pollution equivalents generated by power plants decreased by 73.1% compared with 2017, and the environmental protection tax paid was 2.14 million yuan, which was 73% lower than the pollution discharge fee of 7.96 million yuan paid in 2017. If the enterprise is identified as an advanced manufacturing industry, it can even enjoy the advanced manufacturing industry value-added tax additional deduction policy.<ref>{{Cite web |date=2024-04-18 |editor-last=Chang |editor-first=Liu |title=环保税助力中国企业"绿色转型" |trans-title=Environmental protection tax helps Chinese enterprises “green transformation” |url=https://www.chinatax.gov.cn/chinatax/n810219/n810780/c5223028/content.html |url-status=live |archive-url=https://web.archive.org/web/20240429123701/https://www.chinatax.gov.cn/chinatax/n810219/n810780/c5223028/content.html |archive-date=29 April 2024 |access-date=29 April 2024 |website=China State Administration of Taxation}}</ref>

===France===

The French government shared its intentions to establish a new fee on plane tickets with the purpose to fund environment-friendly alternatives, such as eco-friendly transport infrastructure, including rail. The proposed tax would range between 1.50 euros ($1.7) and 18 euros ($20) and apply to most flights departing from France. The French government expects the new tax to raise over 180 million euros ($200 million) from 2020.<ref>{{Cite web |url=https://www.chron.com/news/article/France-will-implement-an-ecotax-on-plane-14081444.php |title=France to slap new 'ecotax' on plane tickets from 2020 |last1=Adamson |first1=Thomas |last2=Jordans |first2=Frank|website=Houston Chronicle |date=July 9, 2019| agency=[[Associated Press]]}}</ref>

==== The carbon tax ====

The carbon tax was implemented in 2014 after two unsuccessful attempts. It is not a specific tax but a component of domestic consumption taxes on [[fossil fuels]], proportional to their carbon content. It is based on the "polluter pays" principle, ‘’ according to which all persons must contribute to the repair of the damage they cause to the environment ‘’. It puts a price on each ton of {{CO2}} emitted to encourage consumers to move away from certain products or behaviors with high greenhouse gas emissions. In other words, to reduce the use of fossil fuels. It is a [[Pigouvian tax]] that encourages quantifying the costs of negative [[externalities]] of goods and services.

The carbon tax is in fact a "carbon component" integrated into the more global calculation of the domestic consumption tax on energy products, natural gas and coal.<ref>{{cite web | url=https://www.lesechos.fr/politique-societe/politique/la-taxe-carbone-en-quatre-questions-1222202 | title=La taxe carbone en quatre questions | date=8 July 2020 }}</ref> It is indexed to the carbon price, which serves as a climate reference for investment choices by public and private economic actors and is expressed in euros per ton of {{CO2}}. The carbon tax takes the form of a [[fee]] rather than a [[tax]] or an environmental tax in the strict sense of the word. It is a non-mandatory levy paid only by the use of a polluting service or good <ref>{{cite web | url=https://www.hellocarbo.com/blog/compenser/taxe-carbone/ | title=Qu'est-ce que la taxe carbone et pourquoi est-elle indispensable ? | date=5 April 2021 }}</ref>

===== Tax payers =====
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The tax is paid by households (on gasoline or gas for example), companies and administrations. However, there are many exceptions: the most polluting large industries are subject to European regulations; air and sea transport are exempted by virtue of international agreements and European directives; national river transport, cabs, road transport of goods, public transport as well as agricultural uses are also exempted from this tax.

===== Results =====
Nearly 4 million tons of {{CO2}} were avoided by France in 2018 thanks to its carbon tax, according to an OECD study, which represents a 5% reduction in emissions from the manufacturing sector between 2014 and 2018.<ref>{{cite web | url=https://www.oecd-ilibrary.org/docserver/b84b1b7d-en.pdf?expires=1714416226&id=id&accname=guest&checksum=719034AE72ABC9F4BB8932E605C8230D | doi=10.1787/b8ca827a-fr | title=The joint effects of energy prices and carbon taxes on environmental and economic performance: Evidence from the French manufacturing sector | year=2020 | last1=Dussaux | first1=Damien | s2cid=213432642 }}</ref>

===== Reception by the public =====
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The rapid increase in this tax (from 7 euros per ton in 2014 to 14 in 2015 and 44.6 euros in 2018) caused gasoline prices to explode, which, coupled with the increase in the price of petroleum products and natural gas, contributed to the birth of the [[yellow vest movement]]. 
Other debates take place on the transparency of the tax, indeed, although the receipts are estimated at 8 billion euros per year, the citizens do not really know what is done with it, which makes it even more difficult to accept.