An Empirical Study On The Impact Of Green Taxation On Carbon Emissions

As the global temperature rises,carbon emissions,as an important factor affecting climate change,are gradually attracting attention from all countries.In 2020,China put forward the vision of "carbon peaking and carbon neutral" in the UN General Assembly,and promised to reduce carbon emission intensity by more than 65% by 2030 compared with 2005."The 14 th Five-Year Plan is a critical period,and in order to achieve the goal of carbon peaking and carbon neutrality,we should pay attention to green taxation as a powerful macro-control tool and play its guiding role in the process of carbon emission reduction.So,can China’s current green taxation policy effectively promote carbon emission reduction? Is there any difference in the implementation effect of green tax policy in different regions? This paper conducts research on this basis,which has important theoretical and practical significance for promoting carbon emission reduction and optimizing green taxation system in China.The purpose of this paper is to study the impact of green taxes on carbon emissions.At present,most domestic and foreign scholars analyze the impact on carbon emission from the perspective of a certain tax type,and lack a macro analysis of green taxation.In this paper,we first adopt a qualitative approach to analyze the mechanism of the impact of green tax on carbon emission and the current situation of both,and then adopt a quantitative approach to study the degree of the impact of green tax on carbon emission.On this basis,we explore the implementation effects of China’s green taxation policies in different regions,so as to draw corresponding conclusions and put forward relevant suggestions for green taxation to promote carbon emission reduction.Firstly,by studying the related literature on green tax and carbon emission by domestic and foreign scholars,this paper firstly defines green tax and adopts the connotation of green tax in a broad sense,and includes eight kinds of taxes with energy-saving and emission reduction effects into the green tax.At the same time,five items,such as the level of economic development and industrial structure,are taken as the influencing factors of carbon emission.This paper refers to the literature of most scholars and calculates the carbon emissions of each energy source by multiplying the consumption of coal,coke and other 8 energy sources by their corresponding carbon emission coefficients.Secondly,this paper analyzes the theoretical basis and the mechanism of action of green taxes affecting carbon emissions.This paper takes externality theory,Pigou tax theory,sustainable development and public goods as the theoretical basis,and analyzes that the impact of green taxes on carbon emissions is realized through the mechanism of price change,and uses the income effect and substitution effect for specific analysis.Then,this paper analyzes the current situation of both green taxation and carbon emission in China,and compares the trends of green taxation and carbon emission intensity,and initially concludes that the current green taxation policy in China has a certain inhibitory effect on carbon emission.Finally,this paper adopts fixed-effects model for empirical analysis,and investigates the effect of green taxation on carbon emission through descriptive analysis,correlation analysis,variance inflation factor VIF test,smoothness test,basis regression,heterogeneity test and robustness test.Thus,the following conclusions are drawn: first,China’s total carbon emission and per capita carbon emission are largely increasing year by year,but the carbon emission intensity is decreasing year by year,reflecting the trend of slowing down China’s carbon dioxide emission from the perspective of economic development;second,China’s green taxation system is becoming more and more perfect,and the overall and sub-regional green taxation is increasing year by year,but the green taxation in eastern,central and western regions and However,there are obvious differences in the green taxation and tax greenness in eastern,central and western regions,among which the growth of green taxation in relatively developed regions does not match with the improvement of economic development level;thirdly,the green taxation in China as a whole and in sub-regions has a certain inhibiting effect on carbon emission,which indicates that the green taxation policy implemented in China in the process of reducing carbon emission has been effective.By region,the green taxes in the eastern,central and western regions have different degrees of influence on carbon emissions,among which the green taxes in the relatively economically developed regions have a suppressive effect on carbon emissions,but their degree of promoting carbon emission reduction still does not match the degree of regional economic development,and the emission reduction effect needs to be improved.Based on the above conclusions,this paper makes the following suggestions to promote carbon emission reduction from the perspective of green taxation: first,improve the green level of taxation system;second,strengthen the green assessment index of local governments;third,differentially promote the green development of regional industries;fourth,improve other carbon emission reduction measures.