税费负担、政府规制与企业生态环保意愿——来自我国120个城市的经验证据

Tax Burden,Government Regulation and the Enterprises' Awareness of Environment Protection——Empirical Evidence Based on 120 Cities' Data in China

在市场经济条件下,作为创富主体的理性企业并不天然地具有强烈的生态环保意愿,因此,生态文明建设就需要政府的积极干预。本文通过我国东、中、西部120个城市的经验证据,实证检验税费负担和政府规制水平对企业生态环保意愿的实际影响及其程度大小。研究发现:企业的税费负担越轻,其生态环保意愿会更强(如税费负担每下降1%,企业固体废物利用率将上升约3%);而政府的规制水平对企业生态环保意愿的实际影响虽符合理论假设但结论并不稳健。结合国情,最后提出改进企业生态环保意愿并提高生态文明度的若干政策建议。

This paper examines the effects of tax burden and the quality of government＇s regulation on the enterprises＇ awareness of environmental protection, using the data of 120 cities in China. We find that the lighter the tax burden is, the more attention the firms will pay to the environmental protection. But the effect of government regulation is uncertain. With the empirical results, we give some suggestions on how to improve the enterprises＇ awareness of environment protection.