摘要
税收分成是政府间财政关系的重要内容,对包括环境污染在内的诸多社会经济活动都有着关键性的影响。利用1994~2016年中国省以下财政体制改革实验来检验增值税分成变化对地方环境污染的影响效应,研究发现:税收分成变化导致的地方财政压力会影响地方政府的行为选择,能够降低环境污染水平;通过机制分析可见,地方政府可能选择产业结构转型、绿色技术创新等推动绿色高质量发展,降低地方环境污染水平;异质性分析表明,对于绿色发展阶段和财政自给能力较高的样本,税收分成变化对环境污染的抑制性作用更为显著。
Tax sharing is an important part of inter-governmental financial relations,which has a key impact on many social and economic activities including environmental pollution.This paper uses the experiment of fiscal system reform under provincial level in China from 1994 to 2016 to examine the effect of VAT sharing change on local environmental pollution.It is found that the change of tax sharing can lead to local financial pressure,which affect the behavior choice of local government,and reduce the level of environmental pollution.Through mechanism analysis,it can be seen that local governments may choose industrial structure transformation and green technology innovation to promote green and high-quality development and reduce local environmental pollution.Heterogeneity analysis shows that for the samples with green development stage and higher financial self-sufficiency,the change of tax sharing has a more significant inhibitory effect on environmental pollution.
作者
周克清
李霞
ZHOU Ke-qing;LI Xia(School of Public Finance and Taxation,Southwest University of Finance and Economics,Chengdu 611130,China)
出处
《税务与经济》
北大核心
2023年第5期9-17,共9页
Taxation and Economy
基金
国家社会科学规划基金项目(19XJY021)。
关键词
税收分成
增值税
财政压力
环境污染
Tax Sharing
Value-Added Tax
Financial Pressure
Environmental Pollution
