Research on the Emission Reduction Effect of Environmental Protection Tax on Industrial Wastewater——An Empirical Study Based on Provincial Panel Data in China from 2011 to 2021
The article takes the introduction of environmental protection tax as the background and uses provincial panel data from 2011 to 2021 to explore the emission reduction effect of environmental protection tax and pollution discharge fees before"fee to tax"on industrial wastewater.Research has found that environmental protection taxes can significantly inhibit industrial wastewater discharge,with the most significant inhibitory effect being the adjustment of pollution discharge fee collection standards after 2015 and the implementation of environmental protection taxes in 2018;There is regional heterogeneity in the process of collecting environmental protection taxes,and increasing tax standards can better suppress industrial wastewater discharge;The power of local finance in energy conservation and environmental protection largely determines local environmental governance,and increasing investment in environmental protection power can significantly improve the environmental situation.Based on the research findings,suggestions are proposed to optimize environmental protection taxes and promote local environmental governance.
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