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The purpose of this paper is to examine the introduction of three specific fiscal flexible mechanisms such as VAT surcharges/discounts, surcharges on import/manufacture of risk substances and maturity land tax to implement a new environmental fiscal reform that aims to reduce pollutions and emissions and avoid a regressive impact on low-income households using a feedback system.

The idea behind this article is to explore alternative environmental taxation system that aims to foster the transition to social-ecological sustainability without affect negatively poor and low-income households. It looks at the potential of environmental fiscal reform in terms of environmental benefits and present in the first section, evidence of some economic regressive impact caused by environmental fiscal reform in European Union from previous empirical studies. The article then introduces of a feedback mechanism to create a repayment system, such as rebate or cash transfer to compensate the regressive effect of the levy being added to the consumer price affecting low-income households in a very short period and push consumers to buy alternative eco-friendly products and services and to stimulate the market to offer them.

Lowering VAT rate for green products and services has the potential to increase demand for sustainable products and services and stimulate green jobs. Surcharges on import and manufacture of risk substances play a significant role to discourage the import of hazardous and pollutant substances by putting price on them and push the industrial sector towards a medium and long-term transition. Lowering taxes rates for buildings in inner cities encourage improvements and renovations, while raising tax on peri-urban areas discourage land speculation in areas with higher grade of biodiversity. This fiscal mechanism indirectly will reduce private and public transport emissions caused by urban sprawling and travel costs, reduce public infrastructure costs for connecting suburban area to the inner city and reduce the loss of urban-edge farmland area that are vital for smart urban growth.

The previous studies on the economic impact of the on environmental fiscal reform analysis, have focused on environmental aspects, economic growth and employment, but little on the regressive impact in short and medium terms on least wealthy sections of society. The proposed feedback mechanism aims to reduce distortion and inequalities caused by surcharges on existing taxation to low-income using monetary repayment measures, especially for products and services with elastic demand and no substitutes.

This paper seeks to examine ways in which political opposition to market‐oriented reforms in emerging markets can be challenged.

An in‐depth study of two industrial sectors is undertaken – natural resource industries and infrastructure since both these sectors are closely related to poverty alleviation in developing countries. The paper is based on a two‐year discussion and review process the OECD organized among its member countries (mostly aid agencies that had been involved in fiscal reform in developing countries) in collaboration with the IMF, the World Bank, and experts and government representatives from China, India and South Africa between 2003 and 2005.

A series of findings related to government policy in the face of opposition to economic reforms include an emphasis on consultation, local ownership and pragmatism.

This paper offers clear guidance on government reforms in emerging markets based on specific analysis of key sectors.

We are in an information age, and the relationship between government governance and market efficiency has become closer. When examining the behavior of governance, the study of government transparency is very important. This paper examines the environmental governance performance of Guangdong province, the most developed coastal region in China.

DEA method is adopted to calculate the environmental governance efficiency by considering the expected output and the nonexpected output. Then Tobit regression was used to analyze the relationship between fiscal transparency and environmental governance efficiency.

Through a quantitative study of empirical data of Guangdong province from 2001 to 2017, it is found that fiscal transparency does have a significant positive impact on the efficiency of local environmental governance. Therefore, it is suggested that all regions in Guangdong should be more transparent in administration, intensify industrial transformation and upgrading, and better govern the regional ecological environment.

This paper examines the environmental governance performance of Guangdong province, the most developed coastal region in China. Guangdong has developed economy and people’s living standards are high, so the market and residents are particularly concerned about the government performance in environmental governance. Therefore, it is an important issue to explore the relationship between environmental governance and government transparency in Guangdong.

Since its introduction in South Africa during 2009, the ability of vehicle emissions tax to reduce CO₂ emissions has been questioned, but not yet assessed. The purpose of this paper is to attempt such an assessment by considering tax designs to reduce passenger vehicle CO₂ emissions.

In this exploratory study, the authors reviewed literature on tax designs to reduce CO₂ emissions, and compared the design of current taxes on passenger vehicles in South Africa to the tax designs most advocated in the literature to evaluate the effectiveness of the current South African design for this purpose.

Tax designs refer to the stage when taxes are levied (purchase/ownership/usage taxes) – levying taxes at one stage may more effectively reduce emissions than levying them at another. The current tax focus on consumers may indeed affect taxes' ability to reduce emissions, and in the current tax mix, taxes on passenger vehicles may not be the most effective way of reducing emissions. The investigation of a “feebate” policy as an alternative initiative to address increased passenger vehicle CO₂ emissions is recommended.

Only anecdotal evidence questions the ability of the vehicle emissions tax to reduce CO₂ emissions. This study is intended to elicit further discussions on other fiscal reform initiatives aimed at reducing CO₂ emissions by passenger vehicles in South Africa.

Schumacher's ideas and Illich's insights have yet to influence the mainstream. So why have institutions of society failed to adapt to their vision of a more people‐centred and ecological world? And, more importantly, what should we do about this now? This paper, taking government and the money system as a case study, outlines a possible answer to these questions.