Research On Double Dividend Effect Of Green Tax System Based On High Quality Development

As mentioned in the report of the Party’s 20th National Congress,high-quality development is the primary task of comprehensively building a modern socialist country,and we should continue to improve the fiscal and tax policies and systems supporting green development.Tax is an important tool of government regulation,so the green tax system is an effective economic means to protect the environment and promote the green and coordinated development of economy in the new era.Based on the above background,green tax system,double dividend and high-quality economic development are integrated into the same system in this paper,and panel data of 30 provinces（municipalities and autonomous regions,except Tibet）from 2006 to 2020 are used for research.First of all,the connotation and classification of green taxation,double dividend,high-quality economic development and other concepts are defined,and on this basis,some theories involved in this study are further elaborated,including Pigouvian tax theory,environmental Kuznets curve hypothesis,endogenous economic growth theory,sustainable development theory,etc.Secondly,the paper analyzes how the green tax system exerts the double dividend effect,and discusses its impact mechanism on environmental protection from the perspectives of producers and consumers.Under the guidance of the new development concept,this paper discusses its influence mechanism on economic development from five dimensions.Then,the present situation and historical development of the green tax system are sorted out.Quantitative analysis of the income scale and greening degree of the current green tax system;The index measurement system of high quality economic development has been established,and a quantitative analysis has been made on our economic development.Further,through the empirical analysis to test whether the double dividend effect is obvious in the green tax system,we use the panel fixed effect model to test whether the total green tax has an inhibitory effect on industrial pollutant emission,so as to promote the environmental optimization.The system GMM method is used to empirically test the promoting effect of green tax index on the comprehensive index of economic development,which is conducive to the high-quality development of economy.Considering that the environmental protection and economic development are interrelated,the cross-effects between the two are studied on the basis of the former,and the conclusion is drawn that the green tax system has the promotion effect on the environmental protection,which is mainly manifested in the emission reduction effect on the industrial wastewater,the emission reduction effect on industrial SO₂,industrial soot is relatively weak;There is a"U"type relation between green taxation system and the economic high quality development.Finally,this article analyzes and sums up the factors restricting the development of our green tax system,and puts forward some suggestions for further improving our green tax system.Possible innovations of this paper are as follows:Firstly,this thesis embarks on the double dividend effect of green tax system in broad sense,and expands the scope of green tax system.Secondly,when analyzing the economic effect of green tax system,we construct the high-quality economic development index as the explained variable,and study the influence effect of green tax system on this comprehensive index,which is more suitable for the present economic development.Thirdly,when studying the economic effect of green tax system,this paper takes green development as an important aspect affecting the high-quality development of economy.On the basis of studying the environmental protection effect and economic effect of the green tax system,the cross-influence mechanism between the two is deeply studied.