[1]张盈盈,何颖莹,胡志勇*.地方财政节能环保支出的税收和经济效应分析——基于地级市数据的实证检验[J].泉州师范学院学报,2020,(02):89-95.
 ZHANG Yingying,HE Yingying,HU Zhiyong*.A Study on Taxation and Economic Effects of Local Fiscal Expenditure on Energy Conservation and Environmental Protection:An Empirical Analysis Based on the Data of 263 Prefectural Cities in China[J].,2020,(02):89-95.
点击复制

地方财政节能环保支出的税收和经济效应分析——基于地级市数据的实证检验()
分享到:

《泉州师范学院学报》[ISSN:1006-6977/CN:61-1281/TN]

卷:
期数:
2020年02期
页码:
89-95
栏目:
区域经济
出版日期:
2020-04-15

文章信息/Info

Title:
A Study on Taxation and Economic Effects of Local Fiscal Expenditure on Energy Conservation and Environmental Protection:An Empirical Analysis Based on the Data of 263 Prefectural Cities in China
文章编号:
1009-8224(2020)02-0089-07
作者:
张盈盈何颖莹胡志勇*
集美大学 财经学院,福建 厦门 361021
Author(s):
ZHANG YingyingHE YingyingHU Zhiyong*
School of Finance and Economics,Jimei University,Xiamen Fujian 361021,China
关键词:
生态环境保护 节能环保支出 税收和经济效应
Keywords:
ecological environment protection fiscal expenditure on energy conservation and environmental protection taxation and economic effects
分类号:
F810.45
文献标志码:
A
摘要:
生态环境保护越来越备受重视,近些年环境治理也取得较大成绩.然而,地方财政节能环保支出并不稳定,东、中、西部地区支出也存在差异.文章采用PVAR模型通过东、中、西部地区263个地级市2013-2017年的数据对财政节能环保支出的税收、经济效应进行实证分析,发现只有西部地区节能环保支出存在税收效应和东部地区节能环保支出存在经济效应.这表明地方财政节能环保支出的税收和经济效应不显著或者效应不大,从而直接导致地方政府在节能环保支出的不足,据此提出改善政府考核机制、完善环境保护税等建议,力求节能环保财政支出能够发挥更大更有效的作用.
Abstract:
Chinese central government has attached importance to ecological environment protection and made great achievements in environmental governance in recent years.However,the local fiscal expenditure on energy conservation and environmental protection in China is not stable and there are differences in expenditure among the eastern,central and western regions.Using the PVAR model,the author made an empirical analysis on the tax and economic effects of fiscal expenditure on energy conservation and environmental protection through the data of 263 cities in the eastern,central and western regions of China from 2013 to 2017 and found that the taxation and economic effect of local fiscal on energy conservation and environmental protection is not significant.On this basis,the author put forward some suggestions,such as improving the government assessment mechanism and improving the environmental protection tax so that the financial expenditure on energy conservation and environmental protection can play a greater and more effective role.

参考文献/References:

[1] 沈炳盛,于阳.财政节能环保支出与经济增长的实证研究:基于省际面板数据[J].河北地质大学学报,2018,41(3):68-73.
[2] 和立道,王英杰,张鑫娜.财政分权、节能环保支出与绿色发展[J].经济与管理评论, 2018,34(6):25-35.
[3] 戴隆梅.我国省级环境财政支出效率比较研究[D].合肥:安徽大学,2014.
[4] 程承坪,陈志.省级政府环境保护财政支出效率及其影响因素分析[J].统计与决策, 2017(13):130-132.
[5] 朱浩,傅强,魏琪.地方政府环境保护支出效率核算及影响因素实证研究[J].中国人口·资源与环境,2014,24(6):91-96.
[6] 潘孝珍.中国地方政府环境保护支出的效率分析[J].中国人口·资源与环境,2013,23(11):61-65.
[7] 张玉.中国财税政策的环境治理效应研究:基于省级面板数据的实证分析[J].经济问题,2016(10):43-46.
[8] 原毅军,孔繁彬.中国地方财政环保支出、企业环保投资与工业技术升级[J].中国软科学,2015(5):139-148.
[9] 刘赫,王粲.环境保护支出对经济建设的影响[J].现代商贸工业,2017(8):104-105.
[10] 寇铁军,范丛昕.中国节能环保财政支出研究[J].东北财经大学学报,2019(1):62-70.

备注/Memo

备注/Memo:
收稿日期:2019-11-01
通信作者:胡志勇(1972-),男,福建漳州人,教授,博士,从事财政税收理论与政策研究,E-mail:renpinghu@yeah.net.
基金项目:福建省社科基地重大项目(FJ2018JDZ008)
更新日期/Last Update: 2020-04-15