Abstract
This paper describes the construction of a model to explore the effectiveness of environmental protection taxes on haze emission reduction in China. The model is based on panel data from 30 provinces and cities in China, from 2003–2019. It is found that the current environmental protection tax has a significant inhibitory effect on haze. In addition, an upfront pollutant discharge fee can guide enterprises to significantly reduce the emission of haze-causing pollutants. A robustness test is conducted, using the variable substitution method of taking sulfur dioxide (SO2) as haze, and the research conclusions are consistent. We then put forward three specific suggestions: (1) Expand the scope of the environmental protection tax, gradually increase the tax rate, or adopt an excessive progressive tax rate. For example, China could consider including mobile pollution sources into the scope of taxation. (2) Increase the supervision and collection of the environmental protection tax. (3) Strengthen the multiple linkages between regional taxation departments and environmental protection departments, in order to form a collaboration between the departments in an effort to control haze and promote the sustainable development of the Chinese economy and the environment.
Highlights
Academic Editors: Baojie He, AyyoobSince the founding of New China, especially since the reform and opening up, our country’s economy has taken off rapidly
This study proposes ideas and suggestions for fiscal policy reform based on the in-depth discussion of the current implementation status of China’s fiscal policy
More importance is placed on economic development and less importance is placed on environmental pollution
Summary
Since the founding of New China, especially since the reform and opening up, our country’s economy has taken off rapidly. An empirical analysis of fiscal policy effects of haze management and the experience of foreign fiscal policy on haze prevention and control are considered These are all of theoretical significance and important practical value for China’s current development of a low-carbon economy. This study’s suggestions would strengthen the construction of China’s green economy and ecological civilization, help manage haze, improve the environment, and promote the sustainable development of China’s economy and environment. This research has certain theoretical significance and important practical value in the following aspects: the development of a low-carbon economy, strengthening the construction of a green economy and ecological civilization, controlling haze levels, improving the environment, and promoting the sustainable development of China’s economy and environment
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
