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本文在对各利益主体环境税目标的偏差与冲突认识的基础上,通过构建多方合作博弈的环境税目标协调模型,提出了依据Shapley值确定利益主体目标权重的思路,并为其实现提供了相应的保障机制与手段。应加强构建以公共利益为价值导向的环境税决策体系,应构建信息畅通的传播机制和利益表达机制,构建和完善环境决策监督机制,促进公民参与决策,促进环境税政策的利益博弈主体发育均衡。
Based on the understanding of the deviation and conflict of the target of environmental tax for all the stakeholders, this paper proposed the idea of determining the target weight of stakeholder based on the Shapley value by constructing the coordinating model of environment tax for multi-party cooperation game, The security mechanism and means. We should strengthen the construction of an environmental tax decision-making system based on the public interest. We should establish an unimpeded communication mechanism and interest expression mechanism, construct and improve the environmental decision-making supervision mechanism, promote citizens’ participation in decision-making, and promote the balanced development of environmental interest taxpayers .