Empirical Analysis Of Local Government Tax Competition And Environmental Pollution

Since the reform and opening,our country to 10% average annual GDP growth into the fast track of development,increasing the strength of a country,people's material life level unceasing enhancement,but environmental problems are increasingly apparent,as the deepening of environmental pollution,environmental issues gradually become the people concerned about hot topics,at the expense of the environment in our country at the expense of extensive development pattern also begins to be criticized,environmental protection has drawn great attention of the party and the country.The 18 th national congress of the communist party of China explicitly proposed to strengthen the construction of ecological civilization and raise environmental protection to a national strategic height.This shows that the development philosophy of the Chinese government has changed.The causes of environmental pollution in China are complex.This paper attempts to view environmental pollution from the perspective of local government tax competition,study the role of tax competition in environmental pollution,and propose targeted policy Suggestions on the basis of research and analysis.From theoretical research at home and abroad,this article first insight into the relevant research results both at home and abroad,especially the latest theoretical results,and then through the establishment of model of tax competition for environmental pollution were introduced in detail in the transmission mechanism,the following condition are analyzed in general tax competition in China,and combined with environmental pollution situation analysis in recent years,the tax competition and the pollution of the environment into the spatial lag model for empirical analysis.Based on the tax competition strength as a measure of the local government tax competition at the same time with solid waste production,waste water emissions,sulfur dioxide emissions as indicators of environmental pollution,selection of 30 provinces in 2011-2017 data to construct the national and regional panel data model,the empirical test of local government tax competition's impact on environment pollution.Results show that the local government in the process of tax competition erode the real value of enterprise can result in solid waste and emissions tax increases,but for waste water treatment,it showed "hasten optimal competition" tax competition,tax competition has helped to reduce waste water discharge,before the "riding on the seesaw effect" put forward by the scholars,the local government has taken a different strategy according to different pollutants;In the empirical analysis of different regions,compared with the eastern and central regions,the western regions show obvious inferior competition,while the tax competition in the eastern and central regions improves the environmental quality.Finally,based on the empirical results,this paper puts forward relevant policy suggestions,hoping to help solve the current environmental pollution problems in China.