環境サービスに対する支払いとしての森林環境税に関する研究

DOI Web Site 参考文献57件
  • BESPYATKO Lyudmyla
    Department of Environmental Engineering and Architecture, Graduate School of Environmental Studies, Nagoya University
  • 井村 秀文
    名古屋大学大学院環境学研究科都市環境学専攻

書誌事項

タイトル別名
  • Investigation on Environmental Tax for Forestry in Japan as a Scheme of Payments for Environmental Services
  • カンキョウ サービス ニ タイスル シハライ ト シテノ シンリン カンキョウゼイ ニ カンスル ケンキュウ

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抄録

Improved understanding of the value of multifunctional environmental services of ecosystems led to the development of the theory of Payments for Environmental Services (PES), which proclaims that the beneficiaries should compensate for the services they receive from forests and other ecosystems. Environmental Taxes for Forestry were introduced as provincial tax in many prefectures of Japan in the 2000s Though their names, purposes, targets and foundations vary depending upon the prefecture, they can be regarded as an environment protection mechanism based on the PES thinking. The fairness of public management of private forests, adequateness of confining the tax payers to those who live in the prefecture, effective and efficient use of revenues, etc, are the common questions raised in the institutionalization process of the taxes. In order to answer these questions, the comprehensive evaluation of the tax schemes is necessary. In particular, the attention should be paid to the issues of the benefit and burden sharing among different stakeholders. This paper analyses the particular features of the Environmental Taxes for Forestry as a scheme of PES. First, the comparative analysis of the schemes in 23 prefectures is conducted focusing on the three central PES elements: payment by beneficiaries, compensation to the service providers, and projects carried by using the tax revenues. Then, public opinions, which were presented at town meetings and opinion surveys, are systematically analyzed in order to explore the major public opinions about the design and enforcement of the scheme. Finally, the specific features of the Environmental Tax for Forestry in Japan as a scheme of PES is summarized. The Environmental Tax for Forestry satisfies several important conditions of PES : it aims at strengthening of forest environmental functions and the payments are made by the beneficiaries. However, it differs from the typical PES models introduced in other countries in that the suppliers of environmental services do not receive direct compensation.

収録刊行物

  • 環境科学会誌

    環境科学会誌 21 (2), 115-132, 2008

    社団法人 環境科学会

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