Research On The Interaction Of Local Government Environmental Protection Tax And Fee Strategy Based On Spat Ial Measurement

The "14th Five-Year Plan" puts forward the development requirements of protecting the ecological environment and further promoting the reform of the green tax system.Environmental protection taxes and fees are representative of the green tax system,and environmental quality is an important basis for evaluating whether environmental protection tax and fee policies have good effects.Many studies have shown that the environmental regulation of local governments in my country has spillover effects,so whether the environmental governance effects of environmental protection taxes and fees have spillover effects is a question worth considering.Second,in order to maintain an advantage in regional competition,adjacent regions may adopt similar environmental protection tax policies to attract external investment and promote economic growth.Furthermore,in order to avoid being in a disadvantaged position in the political promotion game,local government officials may imitate the environmental protection tax and fee policies of other regions in order to seek a balance of relative performance.Therefore,there may be a clear strategic interaction between local governments in the environmental protection taxes and fees of provincial jurisdictions.However,most of the existing literature only uses ordinary panel regression to explore the pollution control and emission reduction effects of environmental protection taxes and fees,and there is less thinking about the interaction of strategies.In view of this,this paper uses a spatial econometric model to study the strategic interaction of local government environmental protection taxes.The structure of this paper is divided into five chapters.The first chapter is the introduction,including the research background and research significance,and puts forward the innovations and deficiencies of this research.The second chapter is a literature review,sorts out the research status of environmental protection tax and fees at home and abroad,and points out the insufficiency of the research.The third chapter is the theoretical study of environmental protection tax and fee.The fourth chapter is an empirical study on the interaction of local government’s environmental protection tax and fee strategy.Select environmental protection tax and fee income as the explanatory variable,select four types of industrial pollution indicators,namely industrial wastewater discharge,industrial soot discharge,industrial sulfur dioxide discharge and industrial solid waste discharge,and use the entropy method to synthesize the comprehensive environmental quality index(EQA),as the explained variable,to measure the effect of environmental governance.Using data analysis software such as stata,first perform descriptive statistical analysis on the data,and then use the Moran index test to determine whether the explained variables have spatial autocorrelation and spatial aggregation.Finally,the spatial effect decomposition and empirical results analysis of the model are carried out.The fifth chapter is the research conclusions and policy recommendations.First of all,the environmental protection taxes and fees in my country’s provincial jurisdictions have obvious strategic interaction between local governments.When local governments in adjacent areas formulate environmental protection tax and fee policies,they generally show that "you have a high tax(fee)rate,I will Also have a high tax(fee)rate or you have a low tax(fee)rate,I will also have a low tax(fee)rate" strategy complements each other.However,the interaction behavior of environmental protection tax and fee strategies for different types of pollutants is not completely consistent.Secondly,there is a positive spatial correlation in the comprehensive index of environmental quality(EQA),and the improvement of the environmental quality of the local area will also improve the environmental quality of the adjacent areas.In addition,the overall environmental governance effect of environmental protection taxes and fees presents a negative spatial spillover effect,that is,increasing environmental protection taxes and fees in the region will not only improve the environmental pollution in the region,but also improve the environmental pollution in adjacent areas.However,environmental protection taxes and fees have a positive spatial spillover effect on the discharge of some industrial pollutants.Finally,economic growth and the development of the secondary industry will aggravate environmental pollution,and there may be a phenomenon that local governments neglect to protect the environment in order to develop the local economy.Based on the above research results,combined with the actual situation in our country,policy recommendations are put forward.It is necessary to improve the relevant policies of environmental protection tax,strengthen environmental protection cooperation between regions,and improve the interaction of environmental protection tax strategies,so as not to damage the ecological environment while developing the economy and industry.This has important practical significance for promoting environmental protection and ecological civilization construction.