Fiscal Instruments of Environmental Protection in China: the System of Legal Regulation
- Authors: Kozyrin A.N.1, Yalbulganov A.A.2
-
Affiliations:
- Patrice Lumumba Peoples' Friendship University of Russia (RUDN University)
- Kutafin Moscow State Law University (MSAL)
- Issue: No 1 (2025)
- Pages: 77-93
- Section: Environment
- URL: https://journals.rcsi.science/0131-2812/article/view/286808
- DOI: https://doi.org/10.31857/S0131281225010066
- ID: 286808
Open Access
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Abstract
The "green" agenda has long been among the priorities of the state policy of the People's Republic of China. Solving environmental problems involves not only the adoption of regulatory legal acts, but also the mobilization of the necessary resources, a significant part of which is public finance. The article examines the features of legal regulation of fiscal relations in the environmental sphere in China: the widespread use of non-legal sources — political acts and technical norms; the complex regulation, involving the application of acts of both tax and environmental law; the actual equalization of the law and government regulations, etc. Public financing remains the main economic guarantee of environmental protection. The environmental legislation of the PRC obliges the executive branch to increase environmental protection costs and ensure their effectiveness. Improving "green" governance requires a clear delineation of responsibilities between central and local authorities for spending public funds for these purposes. A diverse arsenal of financial and legal instruments for the implementation of "green" programs is presented: transfer payments to environmental protection areas, mandatory environmental liability insurance, "green" public procurement standards, improvement of pricing mechanisms, fiscal incentives for businesses connecting to state environmental projects, etc. At the same time, the financial mechanism is built by the state so that the functions of preventing harmful effects on the environment and compensating for environmental damage come to the fore. The issues of using financial instruments to solve the problems of creating a low-carbon economy in China were also considered.
About the authors
Aleksandr N. Kozyrin
Patrice Lumumba Peoples' Friendship University of Russia (RUDN University)
Email: kozyrine@mail.ru
ORCID iD: 0000–0002–8811–6176
Dr.Sc. (Law), Professor, Department of Administrative and Financial Law Moscow, Russian Federation
Aleksandr A. Yalbulganov
Kutafin Moscow State Law University (MSAL)
Email: AAYalbulganov@msal.ru
ORCID iD: 0000–0002–1890–1582
Dr.Sc. (Law), Professor, Department of Financial Law Moscow, Russian Federation
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