Research On Carbon Emission Reduction Effect Of Green Taxation

Since the beginning of the 20 th century,the greenhouse effect has become more and more serious and led to a series of ecological problems such as climate warming,desertification and sea level rise,and a large amount of carbon dioxide emission is the root cause of the worsening greenhouse effect.Therefore,countries continue to strengthen carbon emission reduction cooperation to deal with the problem of climate warming,reducing carbon emissions and developing low-carbon economy has gradually become the consensus of the international community.In the practice process of promoting carbon emission reduction in various countries,the tool and value of green taxation is gradually paid attention to by the society and has been used more and more widely.China,as a big industrial country and a big emitter of carbon dioxide,actively performs its international responsibility and fully promotes the development of carbon emission reduction.In order to realize the goal of "achieving carbon peak and carbon neutralization" and promote low-carbon economic development,this paper starts from the actual situation of our country and discusses the mechanism and practical effects of green taxation on promoting carbon emission reduction.First of all,on the basis of combing domestic and foreign existing research results,this paper expounds the status quo of the green tax revenue environmental governance effect and the influence factors of carbon emission,clarifies the concept and calculation method of the green tax revenue and carbon emission,and briefly introduces the theory related to the green tax revenue,focuses on analyzing the mechanism of our green tax revenue promoting carbon emission reduction.Secondly,this paper analyzes the change characteristics of total carbon emission,per capita carbon emission and carbon emission intensity in previous years in the part of practical investigation,and introduces the internal specific tax types and scale changes of four types of green taxes,namely energy,transportation,pollution and resources.In the empirical analysis part,by calculating the carbon emission intensity and the proportion of green tax revenue of Chinese provinces from 2005 to 2019,this paper studies the carbon emission reduction effect of Chinese green tax with the help of panel model,and specifically tests the carbon emission reduction effect of four types of green tax,namely energy,transportation,pollution and resources.It is concluded that green taxation of energy,transportation and resources can effectively promote carbon emission reduction,and the effect of green taxation of energy and resources on carbon emission reduction is relatively significant,while green taxation of pollution is difficult to effectively reduce carbon emission intensity.Through the mediation effect test,it is also concluded that green taxation will not only directly promote carbon emission reduction,but also indirectly promote carbon emission reduction through R&D investment,foreign investment and industrial structure.Finally,based on empirical results and foreign experience of green tax system construction,this paper puts forward policy suggestions to optimize our green tax system based on carbon emission reduction effect,so as to better play the important role of green tax revenue promoting carbon emission reduction,promote the construction of ecological civilization and the transformation and upgrading of industrial structure.The optimization principles mainly include fairness and efficiency,integrity and difference,and the principle of gradual progress.The optimization measures include improving the current green tax system,timely introduction of carbon tax and optimization of the transmission mechanism of green tax to promote carbon emission reduction.