Effect Of Environmental Tax On Green Technology Innovation Analysis

At this stage,the state pays close attention to environmental and ecological issues while vigorously developing the economy.Environmental tax as a necessary means to realize "double dividend" of economy and ecology has always been the focus of research at home and abroad.The analysis of environmental tax on the effect of green technology innovation is a hot spot of research.The environmental tax in China is expropriate in January 1,2018.Compared to the content,the collection system and the imperfection of the preferential policy,the environmental pollution problem can not be effectively solved compared to the quasi environmental system(pollution discharge fee).The current environmental tax is more reasonable,more abundant and scientific.At the same time,it also plays a positive role in the economic aspect as a new type of tax,and is beneficial to our country.The transformation of the model of economic development.This paper is based on this basis,through the study of the environment tax collection of OECD and the impact of green technology innovation,and based on the comparative analysis of the current environmental tax and the quasi environmental tax,to determine the selection of empirical data.The empirical part selects the panel data of ten years from 2006 to 2015,and investigates the impact of environmental tax on green technology innovation by taking the pollutant discharge fee as the proxy index of environmental tax.In this paper,according to Co Bbu Douglas' s C-D production function,a panel regression model of two stages of pollutant discharge fee is established.Under the premise of controlling the regional development level,human capital stock and regional development scale,this paper finds that environmental tax can have a significant positive effect on green technology innovation,and the environmental tax data lagging behind the green technology innovation.The role of China's green technology innovation still depends on the government's environmental tax system,which is constantly monitored and controlled.Besides,this paper also finds that environmental tax in China shows significant spatial difference in green technology innovation.Through empirical analysis of the effects of environmental tax and green technology innovation,we will provide corresponding policy recommendations for the implementation of environmental tax on green technologyinnovation effect.