环境税，又被称为绿色税、生态税，是20世纪末兴起于国际税收学界的概念，它是一种兼具财政效应与环保效应的国家宏观调控手段。
Environmental Tax , also called Green Tax or Ecological Tax , is a new concept originating in the international tax academics in late twenties .
国际税收学