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采用我国2000—2015年30个省市自治区的面板数据,基于IPAT模型,从财政分权视角,研究了整体税收负担、税收征管以及不同税费对环境污染的影响。研究结果表明:财政分权和税收负担对环境污染有显著的正向影响,但弹性较小。在财政分权的影响下,税收负担对环境污染的影响在加强,税收征管对环境污染有显著的负向影响,即随着税收征管水平提高,环境污染程度下降,故应在适度降税的基础上加强税收监管。另外,研究结果显示目前排污费政策对环境污染的改善并不显著。
Using the panel data of 30 provinces, autonomous regions and municipalities from 2000 to 2015 in our country, based on the IPAT model, the author studies the impact of the overall tax burden, tax collection and administration and different taxes on the environmental pollution from the perspective of fiscal decentralization. The results show that: fiscal decentralization and tax burden have a significant positive impact on environmental pollution, but less flexible. Under the influence of fiscal decentralization, the impact of tax burden on environmental pollution is on the rise. Tax collection and administration have a significant negative impact on environmental pollution. That is, as tax collection and administration levels rise and the degree of environmental pollution declines, On the basis of strengthening tax supervision. In addition, the results show that the current pollution fee policy to improve the environmental pollution is not significant.