Tax Collection and Administration and the Promotion of Industrial Low-Carbon Transformation in China:Empirical Evidence Based on the Perspective of Green Taxation
Green taxes are defined as tax breaks given to taxpayers who invest in pollution prevention or environmental protec-tion,or taxes imposed on polluting industries and the use of pollutants.In accelerating the process of achieving the"carbon peaking and carbon neutrality goals"goal,taxes can be a powerful tool to use market mechanisms to improve climate gover-nance.From the perspective of green taxation,based on theoretical analysis,this paper empirically tests the impact of tax col-lection and administration on China's industrial low-carbon transformation by using the panel data of provincial industries from 2006 to 2021 and the comprehensive FGLS method,and deconstructs the mechanism from three aspects:green and low-carbon technology innovation,industrial structure adjustment and government environmental governance.Furthermore,from three dimensions of energy consumption,industrial diversification and tax burden,the heterogeneous influence of different en-vironments on green tax collection and administration is explored.It is found that green tax collection and management can significantly promote China's industrial low-carbon transformation during the study period,and this conclusion is still valid after endogeneity discussion and a series of robustness tests.The mechanism test shows that green tax collection and adminis-tration can promote the low-carbon transformation of industry by encouraging green and low-carbon technology innovation channels.The promoting effect of green tax collection and administration on the low-carbon transformation of industry is posi-tively adjusted by the adjustment of industrial structure,but not by the government's environmental governance.Heterogene-ity analysis shows that the promoting effect of green tax collection and administration on industrial low-carbon transformation increases with the decrease of energy consumption level of industries and provinces,and higher industrial diversification level and lower tax burden intensity can enhance the promoting effect of green tax collection and administration on industrial low-carbon transformation.Based on the above conclusions,this paper puts forward policy suggestions from the aspects of attach-ing importance to the construction of green tax system,coordinating green tax collection and administration with government environmental governance,optimizing the arrangement and combination of green tax policies and related policies,etc.,provid-ing a reference for optimizing and improving the tax policies related to carbon emission reduction.Compared with the existing literature,the marginal contribution of this paper represented in two aspects as follows.First,this paper summarizes the historical experience of China's green tax collection and administration on the"double divi-dend"of industrial activities,which can provide a reference for developing countries to formulate and improve green tax poli-cies.Second,deconstruct the mechanism of green tax collection and administration on industrial low-carbon transformation from three aspects:green and low-carbon technology innovation,industrial structure adjustment and government environmen-tal governance,and further explore the heterogeneous impact of different environments on green tax collection and administra-tion from three dimensions:energy consumption,industrial diversification and tax burden.While deepening the research on the"double dividend"test of green tax,it provides a valuable reference for promoting the low-carbon transformation of indus-try by optimizing and improving the green tax system in the future.
Tax Collection and AdministrationGreen Taxation"Carbon Peaking and Carbon Neutrality Goals"goalIndus-trial Low-Carbon Transformation
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