环境税能促进区域绿色发展吗——来自长江经济带的经验证据

Can Environmental Tax Promote Regional Green Development--Empirical Evidence from the Yangtze River Economic Belt

为了探讨环境税实施的绿色发展效应,本文以长江经济带1999—2017年的资源税等准环境税数据为研究样本,从税收效力和税收时效两个角度分析了环境税实施对长江经济带绿色发展的影响。结果发现:环境税实施对长江经济带绿色发展具有正向促进作用,有利于降低区域资源消耗和减少区域污染物排放,但影响力不够显著,且需要四年左右的作用时滞。因此,需要不断完善环境税的征管体系、运行机制和激励机制,以缩短环境税的作用时滞,增大环境税对区域绿色发展的影响力。

In order to explore the green development effect of environmental tax,this paper took the quasi environmental tax data of the Yangtze River Economic Belt from 1999 to 2017 as the research sample,and analyzed the impact of environmental tax on green development of Yangtze River Economic Belt.The results showed that environmental tax had a positive effect on the green development of Yangtze River Economic Belt.This positive effect was conductive to reducing regional resource consumption and reducing regional pollutant emissions,but it was not significant,where had a time-delay of four years.Therefore,it was necessary to perfect environmental tax's collection and management system,operation mechanism and incentive mechanism,so as to shorten the tax aging and enhance the effectiveness of environmental tax on regional green development.