摘要：Legal distinctions between taxes, excises and charges, and constitutional provisions, have important implications for the design and imposition of environmental taxes, charges and regulations. This paper examines the legal definitions of various types of taxes, including levies and excise duties, as well as other imposts like user charges and penalties. It highlights the constitutional constraints on state revenue raising through excise duties, and the constitutional requirement that Commonwealth Government taxes do not discriminate between states. Implications for the levying of environmental taxes and charges are identified.
