Purpose

The purpose of this paper is to examine the introduction of three specific fiscal flexible mechanisms such as VAT surcharges/discounts, surcharges on import/manufacture of risk substances and maturity land tax to implement a new environmental fiscal reform that aims to reduce pollutions and emissions and avoid a regressive impact on low-income households using a feedback system.

Design/methodology/approach

The idea behind this article is to explore alternative environmental taxation system that aims to foster the transition to social-ecological sustainability without affect negatively poor and low-income households. It looks at the potential of environmental fiscal reform in terms of environmental benefits and present in the first section, evidence of some economic regressive impact caused by environmental fiscal reform in European Union from previous empirical studies. The article then introduces of a feedback mechanism to create a repayment system, such as rebate or cash transfer to compensate the regressive effect of the levy being added to the consumer price affecting low-income households in a very short period and push consumers to buy alternative eco-friendly products and services and to stimulate the market to offer them.

Findings

Lowering VAT rate for green products and services has the potential to increase demand for sustainable products and services and stimulate green jobs. Surcharges on import and manufacture of risk substances play a significant role to discourage the import of hazardous and pollutant substances by putting price on them and push the industrial sector towards a medium and long-term transition. Lowering taxes rates for buildings in inner cities encourage improvements and renovations, while raising tax on peri-urban areas discourage land speculation in areas with higher grade of biodiversity. This fiscal mechanism indirectly will reduce private and public transport emissions caused by urban sprawling and travel costs, reduce public infrastructure costs for connecting suburban area to the inner city and reduce the loss of urban-edge farmland area that are vital for smart urban growth.

Originality/value

The previous studies on the economic impact of the on environmental fiscal reform analysis, have focused on environmental aspects, economic growth and employment, but little on the regressive impact in short and medium terms on least wealthy sections of society. The proposed feedback mechanism aims to reduce distortion and inequalities caused by surcharges on existing taxation to low-income using monetary repayment measures, especially for products and services with elastic demand and no substitutes.

中文翻译：

---

通过环境财政改革向社会生态可持续性过渡

目的

本文旨在研究引入三种特定的财政灵活机制，例如增值税附加费/折扣，风险物质进口/制造附加费和到期土地税，以实施旨在减少污染和排放的新环境财政改革。避免使用反馈系统对低收入家庭造成回归影响。

设计/方法/方法

本文背后的想法是探索替代性环境税收制度，旨在促进向社会生态可持续性的过渡，而不影响负面贫困和低收入家庭。它从环境收益的角度考察了环境财政改革的潜力，并在第一部分中进行了研究，从以往的经验研究中可以看出，欧盟环境财政改革对经济产生了一定的回归影响。然后，文章介绍了一种反馈机制，以创建一个还款系统，例如回扣或现金转移，以补偿在很短的时间内将征费添加到影响低收入家庭的消费价格中的回归效应，并推动消费者购买替代品环保的产品和服务，并刺激市场提供它们。

发现

降低绿色产品和服务的增值税率有可能增加对可持续产品和服务的需求并刺激绿色工作。进口和制造危险物质的附加费在抑制危险和污染物质的价格上起着重要的作用，从而抑制了危险和污染物质的进口，并推动工业部门向中长期过渡。降低内城区建筑物的税率可鼓励进行改善和翻新，同时提高对城市周边地区的税率可阻止生物多样性等级较高的地区的土地投机活动。这种财政机制将间接减少因城市扩张和旅行成本而导致的私人和公共交通排放，

创意/价值

先前关于环境财政改革分析的经济影响的研究集中在环境方面，经济增长和就业方面，而很少关注短期和中期对社会最富裕阶层的回归影响。拟议的反馈机制旨在减少使用货币还款措施对低收入者征收的现有税收附加费所造成的扭曲和不平等现象，特别是对于具有弹性需求且没有替代品的产品和服务。