Abstract:

One of the solutions to reduce emissions causing environmental pollution is the application of environmental protection tax and carbon tax. In Vietnam, since 2010, enacted the Law on Environmental Protection Tax No. 57/2010/QH12 on products and goods that cause adverse impacts on the environment. For the purpose of this article, environment protection tax is imposed on coal. Based on the analysis of emission levels of coal use in general and in coal-fired thermal power plants in particular - the main coal mining field in Vietnam, the paper proposes to finalize the assessment. Coal's environmental protection tax is based on the level of C02 emission of each coal type in order to contribute to reducing C02 emission and rationally and efficiently exploiting and using coal.