财政体制失衡与环境污染:理论机制与经验辨识

Financial System Imbalance and Environmental Pollution:Theoretical Mechanism and Empirical Identification

加快建立现代财税制度,优化政府间事权和财权划分是促进经济高质量发展的必然要求。通过区分财政横向与纵向失衡,对财政体制失衡影响环境污染的内在逻辑进行了理论阐释,并基于2003-2018年277个地级市的数据实证分析了财政体制失衡对环境污染的效应与作用渠道。研究表明:财政横向与纵向失衡均可以加剧环境污染,且这一效应在中、西部城市与资源型城市更加显著。财政横向失衡不能通过环境规制效应但可以通过产业结构效应加剧环境污染,财政纵向失衡可以通过环境规制效应与产业结构效应加剧环境污染。

Speeding up the establishment of a modern fiscal and taxation system and optimizing the division of government powers and financial powers are inevitable requirements for promoting high-quality economic development.By distinguishing horizontal and vertical fiscal imbalances,the internal logic of fiscal system imbalances affecting environmental pollution was theoretically explained,and based on the data of 277 prefecture-level cities from 2003 to 2018,the effects and channels of fiscal system imbalances on environmental pollution were empirically analyzed.The results show that both horizontal and vertical fiscal imbalances can aggravate environmental pollution,and this effect is more significant central and western cities and resource-based cities.Horizontal fiscal imbalances cannot aggravate environmental pollution through the effects of environmental regulation but can aggravate environmental pollution through the effects of industrial structure,and vertical fiscal imbalances can aggravate environmental pollution through the effects of environmental regulation and industrial structure.