With the official implementation of laws related to green taxation,China has built a green taxation system with environmental protection tax as the main body,supplemented by resource tax,consumption tax and other taxes,which plays an important role in promoting comprehensive green transformation in the region.Improving the green taxation system to promote green growth in the basin is an important task to promote ecological protection and high-quality development in the Yellow River Basin.Based on the theoretical analy-sis,this article selects the data of 100 prefecture-level cities in 9 provinces and regions in the Yellow River Basin from 2013 to 2022 and establishes a panel regression model to empirically test the green taxation to promote green economic growth.It is found that:(1)Green taxation have a significant promotion effect on green economic growth in the Yellow River Basin.Environmental protection tax,resource tax,cultivated land occupation tax and other taxes have a weaker effect on green economic growth compared with vehicle and ship tax,vehicle purchase tax,value-added tax,consumption tax and enterprise income tax.(2)The advanced indus-trial structure has a mediating effect on green taxa-tion to promote green economic growth.Green taxa-tion promotes total factor productivity growth through promoting the development of industrial in-tegration,which in turn promotes green economic growth.(3)There are significant differences in the effects of green taxation on green economic growth in different regions and cities with different resource conditions in the Yellow River Basin.Compared to the upstream areas of the Yellow River Basin and non resource-based cities,green taxation has a stronger promoting effect on green economic growth in the middle and downstream areas and resource-based cities.To better promote green and low-carbon development,it is necessary to continuously improve the green tax system,timely expand the scope of green tax categories,further adjust and optimize tax rates,actively implement green tax preferential poli-cies,and add impetus to the green development of enterprises.At the same time,we will strengthen departmental cooperation,improve tax collection and management models,fully leverage the role of green taxation,provide high-quality and efficient tax services,and provide solid green tax support for achieving green development in the Yellow River Basin.
Green taxationGreen economic growthTotal factor productivityYellow River Basin
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