Abstract:

Through analyzing the implementation status and related problems of global carbon tax, it finds that the carbon tax is levied mainly in developed countries and now the public voice for establishing carbon tax is growing all over the world. Relevant research and scientific views on carbon tax implementation in China were evaluated, the result shows that current research on basic elements of carbon tax is not thorough. Based on above analysis, it is concluded that current carbon tax environment is not yet mature in China and more effort is needed to strengthen carbon tax research and establish a perfect system for carbon tax in the future.

Key words: carbon tax, carbon pricing, environmental taxes, greenhouse gas emission reductions