Research On The Use Of Green Taxation To Improve The Environmental Quality Of The YEB

The Yangtze River Economic Belt(YEB)is a major strategic development area in China,and its ecological environment is important to support the sustainable development of China’s economy and society.Previously,the extensive economic growth mode has seriously damaged the ecological environment of YEB,and climate and environmental issues have become gradually prominent.How to achieve sustainable development has become a hot spot of social concern.Green tax system is one of the important policy tools to improve environmental quality.Through the research of domestic scholars,it can be seen that the green tax system can improve the environmental problems of high pollution and high energy consumption in YEB to a certain extent,but it is far from reaching the expected effect.Therefore,how to give full play to the regulation function of domestic green tax system on the ecological environment is a key issue that needs to be studied urgently.This thesis focuses on how the green tax system promotes the improvement of environmental quality in YEB,uses the 11 provincial data covered by YEB,constructs a model,and makes an empirical analysis on the environmental protection effects of environmental protection tax and green related taxes from the perspectives of pollution emission,pollution control,resource utilization and environmental remediation.The empirical results show that domestic green tax system can promote the improvement of environmental quality in YEB,but the effect is not ideal.It often needs to levy several times of taxes to achieve the expected goal of environmental quality improvement.First,environmental protection tax and green related taxes can inhibit pollution emissions,promote pollution control and optimize resource utilization to a certain extent.However,the regression results of environmental protection tax and pollution emission data show that although the relationship between tax revenue and pollution emission reduction is significant,it has little influence on pollution emission reduction.Secondly,the regression results of environmental protection tax and total afforestation area show that the former has a negative correlation with the latter,that is,the collection of environmental protection tax will hinder environmental remediation;Green related taxes can not explain the change of environmental remediation,that is,green related taxes can not play any regulatory role in environmental remediation.The emergence of the above problems means that domestic green tax system needs to be improved in order to truly help improve the ecological environment quality of YEB and truly become the driving force of the green transformation of the economic development of these 11 provinces and cities.Therefore,this thesis combines the empirical research results of YEB with the challenges faced by the current green tax system and the practical experience of the developed green tax system,analyzes the common problems in the implementation of the domestic green tax system and the representative prominent problems in the implementation of the green tax system of YEB,and give advice to improve the current green tax system,so as to provide institutional guarantee for improving the ecological environment quality of YEB and even the whole country.