Access the full text.
Sign up today, get DeepDyve free for 14 days.
O. Stokke (2007)
Qualitative comparative analysis, shaming, and international regime effectivenessJournal of Business Research, 60
(2019)
Verification method of environmental protection tax base based on monitoring and material balance
Nicolas Antheaume (2004)
Valuing external costs – from theory to practice: implications for full cost environmental accountingEuropean Accounting Review, 13
Bo Zhang, C. Cao, Junzhan Gu, Ting-hsuan Liu (2016)
A New Environmental Protection Law, Many Old Problems? Challenges to Environmental Governance in ChinaJournal of Environmental Law, 28
Yana Jin, Henrik Andersson, Shiqiu Zhang
Environmental Research and Public Health Air Pollution Control Policies in China: a Retrospective and Prospects
Bobae Choi, L. Luo (2021)
Does the market value greenhouse gas emissions? Evidence from multi-country firm dataThe British Accounting Review
Debin Fang, Dan Wang, Andrew Kleit (2020)
How a choice between emission trading and tax schemes affects an environment-biased Environmental Protection Bureau's discretion?The Science of the total environment, 736
Arend Lijphart (1971)
Comparative Politics and the Comparative MethodAmerican Political Science Review, 65
E. Matsumura, Rachna Prakash, Sandra Vera-Muñoz (2014)
Firm-Value Effects of Carbon Emissions and Carbon DisclosuresAccounting review: A quarterly journal of the American Accounting Association, 89
(2017)
Relationship between tax burden and indicators of the financial position
X. Feng, B. Ke, K. Zhu (2021)
A review of China tax research
R. Rankin (2008)
The Comparative Method
Louise Gracia, L. Oats (2012)
Boundary work and tax regulation : a Bourdieusian viewAccounting Organizations and Society, 37
M. Greenstone, P. Schwarz (2018)
Is China winning its war on pollution?
W. Oueslati (2014)
Environmental tax reform: Short-term versus long-term macroeconomic effectsJournal of Macroeconomics, 40
P. Atkinson, A. Coffey (2011)
Analysing documentary realities
Environmental Taxation and Accounting, 2
Yu He, Chuanhao Wen, Jia He (2020)
The influence of China Environmental Protection Tax Law on firm performance – evidence from stock marketsApplied Economics Letters, 27
(2016)
A framework design of reform on emission permit system for China
(2018)
Environmental impact assessment law
J. Kumarasiri, A. Gunasekarage (2017)
Risk regulation, community pressure and the use of management accounting in managing climate change risk: Australian evidenceBritish Accounting Review, 49
(2005)
The challenges of China’s discharge permit system and effective solutions
Siping Ji, Feng Jiang, Jingzhong Li, Yujian Wang, Weishi Zhang (2021)
Assessment of the performances of pollutant discharge fee in ChinaEcological Indicators, 125
Jian Wu, A. Tal (2018)
From Pollution Charge to Environmental Protection Tax: A Comparative Analysis of the Potential and Limitations of China’s New Environmental Policy InitiativeJournal of Comparative Policy Analysis: Research and Practice, 20
Journal of Accounting and Economics, 31
Gen Li, T. Masui (2019)
Assessing the impacts of China's environmental tax using a dynamic computable general equilibrium modelJournal of Cleaner Production
Kun-Min Zhang, Zongguo Wen (2008)
Review and challenges of policies of environmental protection and sustainable development in China.Journal of environmental management, 88 4
George Akerlof (1970)
The Market for “Lemons”: Quality Uncertainty and the Market MechanismQuarterly Journal of Economics, 84
(2014)
Environmental protection law
Jing Wu, I. Chang (2020)
Emissions Charges System and Environmental Protection Tax System
Kenny Lin, Lillian Mills, Fang Zhang, Yongbo Li (2018)
Do Political Connections Weaken Tax Enforcement Effectiveness?Contemporary Accounting Research
Māris Jurušs, Jānis Brizga (2017)
Assessment of the Environmental Tax System in LatviaNISPAcee Journal of Public Administration and Policy, 10
Wang Mingyuan (2008)
China's Pollutant Discharge Permit System Evolves behind Its Economic ExpansionVillanova Environmental Law Journal, 19
Jianjun Zhang, Pei Sun, Kunyuan Qiao (2020)
Wining and Dining Government Officials: What Drives Political Networking in Chinese Private Ventures?Management and Organization Review, 16
(2017)
Regulations on the implementation of the environmental protection tax law of the people's republic of China
(2017)
China: China's environmental protection tax
奔奔 赵 (2019)
The Evolution of Environmental Protection Tax in ChinaModern Management
(2018)
On the construction of administrative mechanism of environmental protection tax: from the perspective of tax modernization in the new era
International Journal of Environmental Research and Public Health, 13
(2011)
Porf. Qu Geping's practical experience in environmental protection and the formation of China environmental management system
Binh Bui, C. Villiers (2017)
Business strategies and management accounting in response to climate change risk exposure and regulatory uncertaintyBritish Accounting Review, 49
(1972)
Socio-economic accounting and external diseconomies
(2019)
Monthly report on financial income and expenditure
Xiaoliang Li, Xiaojin Yang, Qi Wei, Bing Zhang (2019)
Authoritarian environmentalism and environmental policy implementation in ChinaResources, Conservation and Recycling
(1985)
Reviewed work [deregulation and environmental quality: the use of tax policy to control pollution in North America and Western Europe, Craig E
Douglas Shackelford, T. Shevlin (2000)
Empirical Tax Research in AccountingUNC: Accounting (Topic)
Claude Rubinson, Charles Ragin (2007)
NEW METHODS FOR COMPARATIVE RESEARCH, 24
G. Santos (2017)
Road fuel taxes in Europe: Do they internalize road transport externalities?Transport Policy, 53
Akrum Helfaya, M. Whittington, Chandana Alawattage (2018)
Exploring the quality of corporate environmental reportingAccounting, Auditing & Accountability Journal
Bowen Xiao, D. Niu, Xiaodan Guo, Xiaomin Xu (2015)
The Impacts of Environmental Tax in China: A Dynamic Recursive Multi-Sector CGE ModelEnergies, 8
G. Bell (1989)
A Comparative MethodThe American Naturalist, 133
Sophie Marquet-Pondeville, V. Swaen, Yves Rongé (2013)
Environmental Management Control Systems: The role of contextual and strategic factorsManagement Accounting Research, 24
Xue Pengl (2015)
Comparative study on the pollution permit of China and SwedenEnvironmental Pollution & Control
(2014)
Highlight from international experience in design of environmental tax in China
Ye Weil (2015)
Discussion on the construction of point source environmental management system based on total amount control in ChinaEnvironmental Pollution & Control
(2019)
Environmental tax rate standard exploration and policy recommendations based on marginal abatement cost approach
Aparna Mathur, A. Morris (2012)
Distributional Effects of a Carbon Tax in Broader US Fiscal ReformERN: Environmental Economics (Topic)
Edward Maydew (2000)
Empirical Tax Research in Accounting: A DiscussionAuditing
(2016)
Annual report on information disclosure
(2015)
The overall management of pollution sources: promoting the link of the system of environmental impact assessment and pollution permit
(2009)
How to improve the accounting method for total pollutant discharge reduction
I. Hodder (1994)
The Interpretation of Documents and Material Culture
P. Ekins (1996)
European Environmental Taxes and Charges: Recent Experience, Issues and Trends
Yen-Chiang Chang, Nannan Wang (2010)
Environmental regulations and emissions trading in ChinaEnergy Policy, 38
Pan He, Bing Zhang (2018)
Environmental Tax, Polluting Plants’ Strategies and Effectiveness: Evidence from ChinaJournal of Policy Analysis and Management, 37
Wang Jun-xia (2012)
Proposal for Reform and Role of Wastewater Discharge Permit System in ChinaResearch of Environmental Sciences
J. Milne (2019)
Environmental TaxationThe Oxford Handbook of Comparative Environmental Law
R. Zhao, Yan Li, X. Hu, Lu Bai (2015)
The New Orientation of Discharge Permit System in the Environmental Management SystemApplied Mechanics and Materials, 737
Michelle Hanlon, Shane Heitzman (2010)
A Review of Tax ResearchCapital Markets: Asset Pricing & Valuation
Glenn Bowen (2009)
Document Analysis as a Qualitative Research MethodQualitative Research Journal, 9
Yu He, Chuanhao Wen, Huan Zheng (2020)
Does China’s Environmental Protection Tax Law Effectively Influence Firms? Evidence from Stock MarketsEmerging Markets Finance and Trade, 57
Hua Wang, Nlandu Mamingi, B. Laplante, S. Dasgupta (2002)
Incomplete Enforcement of Pollution Regulation: Bargaining Power of Chinese FactoriesEnvironmental and Resource Economics, 24
(2020)
Each country's share of CO2 emissions
(2016)
Environmental protection tax law of the people's republic of China
C. Hao, C. Ge, Jing Ren, Z. Dong, Rui Hu, Ran Li, Yumeng Yan, Quan Zhou, C. Peng, A. Qu (2020)
Accounting of Environmental Protection Tax on Taxable Air Pollutants in the Process of Coal Storage, Loading, and Unloading at the PortJournal of Coastal Research, 111
(2019)
System coupling and cohesive mechanism of environmental protection tax and pollution discharge permit management in China
P. Griffin, H. David, Carol Pomare (2020)
The curious case of Canadian corporate emissions valuationBritish Accounting Review
(2020)
Changes and optimization suggestions on the fiscal and tax policies of ecological environment in the 70 years
(2016)
Connection between environmental permit system and environmental impact assessment system imperative
Pinglin He, Jing Ning, Zhongfu Yu, Hao Xiong, Huayu Shen, Huiyue Jin (2019)
Can Environmental Tax Policy Really Help to Reduce Pollutant Emissions? An Empirical Study of a Panel ARDL Model Based on OECD Countries and ChinaSustainability
The purpose of this study is to better understand the nexus between environmental taxes and other environmental management systems (EMSs) and to propose an alternative framework for implementing environmental protection tax (EPT) in China.Design/methodology/approachThe study uses a multimethod approach encompassing document analysis and comparative analysis. The archival data covers laws, reports, regulations, guidelines and standards related to the EPT and EMS sub-systems in China.FindingsThe study identifies several institutional features of environmental taxes that have not been fully explored in past tax research. In addition, the study reveals that information-sharing mechanisms are key to addressing the risks and uncertainties associated with the implementation of an environmental tax and that the mechanisms are grounded in the nexus among EPT and two EMS sub-systems.Research limitations/implicationsThe findings of this study have implications for the understanding of China’s environmental tax system, the Environmental Impact Assessment system and the pollutants discharge permit (PDP) system. The construction of an alternative framework provides insights for approaches to environmental taxation. A limitation of this study is that the application of the framework might be undermined by the inaccurate manual sampling, as some pollutants may be non-replicable.Practical implicationsThe findings of this study are relevant to policymakers who are designing, improving or abandoning environmental taxes for alternate solutions to environmental issues.Social implicationsThe insights gained from this study may be of assistance to lower the risks and uncertainties associated with the implementation of an environmental tax.Originality/valueThe study contributes to approaches to environmental taxes by constructing an alternative framework that connects an environmental tax system with two EMSs. The framework lays the groundwork for some promising research opportunities. Additionally, the study extends the tax accounting literature (Hanlon and Heitzman, 2010) by connecting accounting and environmental knowledge and developing a transdisciplinary approach. The study also contributes to the emerging body of literature that addresses the challenges in implementing environmental taxes in China.
Pacific Accounting Review – Emerald Publishing
Published: Apr 18, 2022
Keywords: Environmental protection tax (EPT); Environmental management system (EMS); Environmental impact assessment (EIA); Pollutants discharge permit (PDP); H23; Q51; R11
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.