摘要
绿色发展是高质量发展的底色,税收制度在促进绿色发展过程中发挥重要的作用。本文基于省级面板数据,实证分析了税制绿化对绿色发展的影响。研究发现,税制绿化能够显著促进绿色发展。机制检验表明,税制绿化能够激励绿色技术创新,从而促进绿色发展。进一步研究发现,对于市场化程度和税收征管能力较强地区而言,税制绿化促进绿色发展的效应更为明显,而自然资源禀赋丰裕地区与之相反。本文的研究结论为优化绿色税制、实现绿色发展提供经验证据和政策启示。
Green development is the basis of high-quality development,and the tax system plays an important role in promoting green development.Based on provincial panel data,this paper empirically analyzes the impact of tax greening on green development.It is found that the greening of tax system can significantly promote green development.The mechanism test shows that the greening of tax system can stimulate green technology innovation and promote green development.Further research shows that for regions with strong marketization degree and tax collection and management ability,the effect of tax greening on promoting green development is more obvious,while the effect is opposite in regions with abundant natural resources.The conclusions of this paper provide empirical evidence and policy enlightenment for optimizing green tax system and realizing green development.
出处
《财政科学》
2024年第2期57-69,共13页
Fiscal Science
基金
2022年度甘肃省哲学社会科学规划项目“黄河流域兰西城市群绿色创新发展的财税协调政策研究”(项目编号:2022QN018)
兰州财经大学甘肃经济发展数量分析研究中心一般科研项目“中国式财政分权、地方政府行为与高质量发展”(项目编号:JYYY202003)。
关键词
税收制度
绿色发展
税制绿化
绿色技术创新
Tax System
Green Development
Greening Tax System
Green Technology Innovation
