地方政府税收竞争对绿色发展的影响研究

A Study on the Impact of Local Government Tax Competition on Green Development

推动绿色发展是当前中国实现高质量发展的必由之路。税收竞争作为推动地方经济发展的重要因素,在促进地方绿色发展方面也起着关键性作用。利用全国2011—2020年283个地级及以上城市数据,深入研究地方政府税收竞争对绿色发展的影响。研究结果显示:地方政府税收竞争能够促进绿色发展,并且在东中部城市、非资源型城市、非老工业区城市以及两控区城市的促进作用更为显著;产业结构在地方政府税收竞争对绿色发展的影响过程中起门槛作用,随着产业结构水平的提高,这一促进作用逐渐增强。据此,政府应该引导地方政府适度税收竞争,因地制宜制定税收竞争策略,促进产业结构优化升级。

Promoting green development is currently the way to achieve high-quality development in China.Tax competition,as an important factor in promoting local economic development,also plays a key role in promoting local green development.This paper uses the data of 283 prefecture-level and above cities nationwide from 2011 to 2020 to deeply study the impact of local government tax competition on green development.The research results show that local government tax competition can promote green development,and the promotion effect is more significant in east-central cities,non-resource-based cities,non-old industrial cities and cities in two control areas;industrial structure plays a threshold role in the influence of local government tax competition on green development,and this promotion effect gradually increases as the level of industrial structure improves.Accordingly,the government should guide local governments to moderate tax competition,formulate tax competition strategies according to local conditions,and promote the optimization and upgrading of industrial structure.