The Impact Of Environmental Protection Tax On Green Development In The Context Of "Double Carbon"

Green development,as an important development model for coordinating the two major strategic goals of ecological civilization construction and carbon peak and carbon neutrality,has become the inevitable development path of China’s new development stage for high-quality economic development.Since the reform and opening up,the domestic economy has experienced a transition from the fast development stage to the high-quality development stage.The “extensive” growth model of the fast development stage has brought about environmental damage,resource depletion and other problems.To promote green development,it is necessary to deepen the government’s regulatory functions and make good use of environmental policy tools to promote green development from the two aspects of environmental protection and economic development.At present,starting from the perspective of environmental protection tax,exploring green development issues has aroused widespread thinking among scholars,but research on the dual perspectives of “carbon reduction” and “pollution reduction” is relatively lacking.Therefore,based on the annual panel data of 287 cities in China from 2010 to 2019,under the premise of understanding the level of China’s green development,this thesis discusses how environmental protection tax policies can promote green development,which is of great value and research significance for promoting China’s green and stable transformation.This thesis aims to study the mechanism of environmental tax on green development under the background of ’ double carbon ’.Firstly,combined with environmental tax theory,green economy theory,etc.,this thesis defines the connotation and characteristics of environmental tax and green development under the background of ’ double carbon ’.By combing and analyzing the impact of environmental protection tax on green development,the main research hypotheses are put forward in terms of spatial autocorrelation effect and mediating effect.Secondly,based on the comprehensive,representative and scientific principles of the index selection of the green development index under the background of ’double carbon ’,21 indicators were selected to measure the urban green development index,and the green development was measured by the entropy weight method.Thirdly,the double difference spatial autocorrelation model is constructed to verify the spatial effect of environmental protection tax on green development,and the endogenous test and robustness test of instrumental variables are carried out.The enterprise environmental protection expenditure and green technology innovation are introduced as intermediary variables,and the causal intermediary method is used to test the mechanism of environmental protection tax on green development.By adding the interaction term of government environmental protection punishment and environmental protection tax,the regulatory effect of government environmental protection punishment on green development is analyzed.Finally,combined with the results of theoretical and empirical analysis,this thesis puts forward relevant suggestions for China to promote green development through environmental protection tax.The main conclusions of this thesis are as follows.Through the entropy weight method,the green development under the background of ’ double carbon ’ is calculated.In general,from 2010 to 2019,the green development level of the ’ western-central-eastern ’ region in China has been continuously improved,and the difference between the green development level of the eastern region and the central and western regions is increasing.(2)By constructing a spatial autocorrelation model for empirical analysis,it is found that the environmental protection tax policy has significantly promoted urban green development and has a positive spatial autocorrelation.Through text data analysis,the government ’s environmental protection attention index is constructed as an instrumental variable.Through endogenous test,it is concluded that there is a positive effect between environmental protection tax and green development.After a series of robustness tests,the results are still significant.According to the heterogeneity of the number of heavily polluting enterprises and regional heterogeneity,it is found that the promotion of environmental protection tax on green development is more significant in cities with more heavily polluting industries and regions with high economic development level in the east.Thirdly,by constructing a causal mediation model,this thesis analyzes the mediating effect of environmental protection tax on green development.This thesis finds that environmental protection tax has an incomplete mediating effect on green development under the mediating variables of enterprise environmental protection expenditure and green technology innovation.Environmental tax can promote green development by increasing corporate environmental expenditure and promoting green technology innovation.Through the adjustment effect test,it is concluded that the intensity of government environmental punishment can adjust the promotion effect of environmental protection tax on green development.The innovation of this thesis lies in: First,this thesis combines the ’ double carbon ’ goal with green development,constructs the green development index evaluation system based on the ’ double carbon ’ background,and covers the concept of ’ carbon reduction ’ into the green development measurement.Moreover,combining ’ double carbon ’ with environmental protection tax,this thesis explores the impact of environmental economic policies on green development from the perspective of ’ carbon reduction ’ and ’ pollution reduction ’.Second,the innovation of research content.Previous studies have rarely discussed the impact mechanism of environmental tax on green development under the background of " double carbon." This thesis not only considers the spatial correlation effect of environmental tax on green development,but also considers the intermediary effect of corporate environmental expenditure,environmental punishment intensity and green technology innovation.