Theoretical Foundation of Taxation under Circulation Economy------Re-analyze the traditional externality theory from the angle of sustainable development

摘要

Taxation is the important control tool of macro-economy under circulation economy,its kernel and ultimately aim is to promote the agelong using of natural resource and the protection of environment.The traditional externality theory can give us a rough explanation on the theoretical foundation of taxation,only re-analyzing the traditional externality theory from the angle of sustainable development can offer us a right and general understanding.