环境保护税对绿色发展水平影响实证研究

An empirical study on the impact of environmental protection tax on the level of green development

税收作为环境改善和治理的工具,在生态文明中发挥着重要作用。本文主要通过实证研究环境保护税对绿色发展水平的影响,运用GMM动态面板模型分析了环境保护税对绿色发展水平的影响效果,并加入政府税收竞争作为调节变量,分析政府税收竞争对绿色发展水平的间接影响。结果表明:环境税收中,环境保护税对绿色发展水平存在先抑制后促进的U型关系,而数据分析表明当前仍处于U型曲线的左侧,环境税收对绿色发展水平的促进作用并不明显。

As a tool for environmental improvement and governance, tax plays an important role in ecological civilization. This paper mainly empirically studies the impact of environmental protection tax on green development level, uses GMM dynamic panel model to analyze the impact effect of environmental protection tax on green development level, and adds government tax competition as a regulating variable to analyze the indirect impact of government tax competition on green development level. The results show that in the environmental tax,there is a U-shaped relationship between environmental protection tax and green development level, and the data analysis shows that it is still on the left side of the U-shaped curve, and the role of environmental tax in promoting green development level is not obvious.