Research On The Influence Of Environmental Fiscal Policy On Environmental Pollution

Environmental pollution has always been a major bottleneck plaguing economic development of our country.In the last few years,the issue of environmental governance has received more attention from the government,the scale of fiscal expenditure on environmental protection has grown rapidly and an environmental taxation system has gradually formed.Finance has gradually become an important policy tool to promote the construction of ecological civilization and strengthen environmental protection.Based on the above background,what tools do we propose for fiscal use in environmental protection? What role does it play in environmental governance? How does it play its role? Will the governance effects of environmentalof fiscal policy affected by other factors?In order to answer the above questions,the article is arranged as follows:Analyze environmental fiscal and taxation policies from the current situation and theory;Then,based on the provincial panel data from 2007 to 2017,build a fixed effects model to test the pollution governance effects of fiscal and tax policies;build a panel threshold model to test whether there is a non-linearity between environmental fiscal policy and environmental governance effects based on various influencing factors relationship.Finally,based on the conclusions,we put forward reasonable suggestions to improve the environmental fiscal policy.The research results show that: First,the overall pollution governance effect of the environmental fiscal policy is obvious,which can effectively reduce the emission of pollutants;the investment in environmental pollution governance and payment transfer will promote the emission of pollutants.Second,environmental tax policy has failed to achieve a good pollution governance effect.Further analysis of its structure found that different taxes have different governance effects on different pollutants.Among them,resource tax and pollution discharge fees are direct environmental tax revenues.The overall pollution governance effect is relatively significant;there is a non-linear relationship with environmental pollution.Third,perform threshold effect test on influencing factors,found that when fiscal decentralization is used as the threshold variable,the impact of environmental fiscal expenditure policy on pollution has a significant double threshold effect,as do tax policy;when industrial structure is used as the threshold variable,only the impact of environmental fiscal expenditure on pollution governance has a significant single threshold.Based on the whole analysis and combined with the conclusion,this paper puts forward the following six relative strategic suggestion: First,continue to expand fiscal expenditures for environmental protection,mainly from fiscal subsidies and government green procurement;Second,we will improve the efficiency of investment in pollution governance and special transfer payments from central government to local governments;Third,in terms of taxation policies,reform existing related taxes and improve the taxation system;Fourth,pay attention to the rational combination of fiscal expenditure policies and tax policies;Fifth,adequate consider the influence of fiscal decentralization and other factors on the governance effect of fiscal policy;Sixth,encourage the development of ecological industries.This article has made innovations in research perspectives,variable selection and research methods.First,fully consider different types of policy tools;Secondly,consider environmental-related taxes as a proxy variable of environmental tax policy as comprehensively as possible;Finally,use a threshold model to test the direct nonlinear relationship between variables.However,there are still many shortcomings in this article,and further improvements are needed in the future.