一、环境税收在政府实现环境政策目标方面的有效性随着可持续发展理论逐渐被各国政府所接受，环境保护日益成为各国政府维持经济、社会可持续发展的基本政策。一般来说，政府在环境保护方面所采取的政策手段，主要包括管制手段（Command and control instrument）和市场机制（ First, the environmental tax effectiveness of the government in achieving environmental policy goals As the theory of sustainable development gradually accepted by governments, environmental protection has increasingly become the national government to maintain economic and social sustainable development of the basic policies. In general, the policy measures adopted by the government in environmental protection include the Command and Control instrument and the market mechanism (