Examination
& Introduction of Environmental Taxes by Local Governments
Environmental issues are to be tackled on both the global
level (such as with global warming) as well as on the local
level. For this reason, some environmental taxes are said
to be made more effective when levied on a local-basis, rather
than nationally.
Unlike the central government, which has been conservative
in its introduction of environmental taxes, local governments
in recent years have been active in examining and introducing
environmental taxes such as ones on industrial waste.
This positive trend seen in local self-governing bodies has
been accelerated since the year 2000, when the Local Tax Law,
as a means of decentralization, saw its reform to expand the
taxation autonomy of local governments. Examination and introduction
of various environmental taxes by local governments are expected
to progress even further in the future.
Whilst the word "environment" is coined in justifying
these taxes, there remains a possibility that the actual purpose
of these taxes may be additional revenue, rather than effective
environmental preservation. One key issue in establishing
a fair and sustainable local society in the 21st century is
whether local self-governing bodies adopt fair and effective
environmental taxes.
>More
on local environmental taxes in Japan
(Currently available in Japanese only)
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