Impact Of Tax Collection And Management On Environmental Pollution

In the past,China’s extensive economic development led to the problem of environmental pollution,has affected people’s right to life and health,improve the quality of the environment is urgent.Environmental pollution as a public goods has negative externalities,as we all know,because of the non-exclusive and non-competitive characteristics of public goods,can not rely on the market automatic regulation alone requires the government to use administrative means to intervene,for example,through the tax on polluters to urge them to reduce the emissions of environmental pollutants.In the context of China’s current financial decentralization system and the performance appraisal mechanism of government officials,in order to promote the position smoothly,there is a GDP competition in various governments.Therefore,in order to develop the economy to attract working capital into the local,local governments will choose to relax the tax collection and management efforts so that the actual tax rate of enterprises is less than the statutory tax rate,so that the private cost of enterprises to produce polluting products is less than the social cost,resulting in more and more serious environmental pollution.This paper puts environmental pollution into the study of the tax system,takes the change of tax collection and management strength as the starting point,which is of great significance to the further improvement of the tax collection and management system and the improvement of environmental quality after the merger of the national tax.Based on the analysis of the current situation of environmental pollution,tax collection and management,this paper discusses the role path of tax collection and management force on environmental pollution,and puts forward the relevant assumptions.Then,using panel data from 30 provinces in China from 2003 to 2016 to construct a dynamic measurement model,using the system GMM estimation method to carry out empirical research,it is found that with the strengthening of tax collection and management,the environmental quality gradually improved.Further subregional and tax-sharing analysis shows that there is a heterogeneity in the impact of the collection and management of different regions and different tax types on the environmental quality.Specifically,the eastern and western tax collection and management efforts can improve the environmental quality of the region,on the contrary,the central tax collection and management efforts on the environmental quality has a negative impact.For the collection and management of different taxes and fees,the study found that the greater the collection and management of value-added tax and enterprise income tax,the worse the environmental quality,strengthen the collection and management of green taxes can improve the environment,and finally sewage charges because it is an administrative charge,the binding force on polluters is not great,sewage charges do not effectively play a positive role in environmental quality.Finally,the article puts forward five suggestions for the results of the study: First,to establish a "green GDP"-based assessment mechanism for government officials;Fifth,to spread environmental awareness and encourage the participation of all people in environmental protection.