基于环境税的环境库兹涅茨曲线再检验

发布时间：2018-11-21 08:43

【摘要】：改革开放以来,我国的综合国力得到了巨大的提升,尤其是中国的经济实现了飞速的发展,即使在全球金融危机的环境下,仍能保持GDP的快速增长,成为了世界第二大经济体,得到了世界的瞩目与认可。然而,随着经济的发展,环境污染问题已成为我国面临的严峻考验。面对环境污染与经济发展之间存在的冲突,2012年的十八大报告在四位一体的基础上,加入生态文明建设,形成了五位一体的新部署,来实现可持续发展和绿色发展。同时,国务院也在“十二五”规划中提到,要逐渐实现费改税,发挥环境税积极的税收作用。因此为了实现绿色发展减少污染,实行环境税政策是非常有必要的。本文通过建立模型验证经济增长与污染物排放之间是否存在倒“U”关系、环境税的经济影响以及环境税是否可以抑制污染物排放,发现工业“三废”与GDP之间都存在倒“U”型的曲线关系,满足环境库兹涅茨曲线假说;环境税对经济有积极的正向作用,经济会随着环境税的增加而增长;环境税能够起到抑制工业废水排放的作用,环境税的征收对工业废气和工业固体废弃物的排放量影响的效果不明显,没有起到减少这两种污染排放的作用。之后,为了研究环境税对经济增长与污染物排放关系这个系统的影响。本文将环境税作为调节变量加入到这个系统中,分析环境税对整个EKC曲线有怎样的影响,并分地区进一步的研究不同地区环境税的征收对各个地区的EKC曲线的影响。加入环境税变量后,工业废水的EKC曲线向左下方移动,这说明实施环境税对环境能起到一定的保护作用,可以在经济发展的过程中相对的减少污染物排放,并且促进经济发展,然而,征收环境税不能使工业废气和工业固体废弃物的EKC曲线向下移动,没有体现对这两种污染物排放的抑制作用。在分地区研究环境税对EKC曲线的影响时发现,征收环境税使得东部,西部以及中部地区的工业废水EKC曲线都出现向左下方移动了,说明征收环境税对废水污染的治理效果是明显的,另外征收环境税也对西部地区的工业废气EKC曲线产生了向下移动的作用。而中部地区的工业废气和工业固体废弃物的排放与经济增长之间并不存在倒“U”型曲线。环境税能够在抑制环境污染的同时促进经济的发展,将排污费逐渐转变为环境税的基础上,应当再加入其它具有环境保护作用的绿色税,从而形成一个独立的税种,环境税具有税收的强制性,能更好的发挥其环保和经济的作用。同时,也不能完全依赖环境税,政府也应该大力的推进清洁技术的研发和投入,促进技术进步,从而实现环境友好的绿色生产,才能从根源上减少污染,实现可持续发展。
[Abstract]:Since the reform and opening up, China's overall national strength has been greatly improved, especially China's economy has achieved rapid development, even in the global financial crisis environment, can still maintain the rapid growth of GDP, has become the second largest economy in the world. Has been the world's attention and recognition. However, with the development of economy, environmental pollution has become a severe test in China. In the face of the conflict between environmental pollution and economic development, the report of the 18th National Congress of 2012 joined the construction of ecological civilization on the basis of "four in one" and formed a new arrangement of "five in one" to realize sustainable development and green development. At the same time, the State Council also mentioned in the "12th Five-Year Plan" that we should gradually realize the change of fees into taxes and give play to the positive tax role of environmental taxes. Therefore, in order to achieve green development to reduce pollution, the implementation of environmental tax policy is very necessary. In this paper, we establish a model to verify whether there is an inverted "U" relationship between economic growth and pollutant emissions, the economic impact of environmental tax and whether environmental tax can restrain pollutant emissions. It is found that there is an inverted "U" curve relationship between industrial "three wastes" and GDP, which satisfies the environmental Kuznets curve hypothesis. Environmental tax has a positive effect on economy, and the economy will grow with the increase of environmental tax. The environmental tax can restrain the industrial waste water discharge, but the collection of the environmental tax has no obvious effect on the industrial waste gas and the industrial solid waste emissions, and does not play the role of reducing the two kinds of pollution emissions. Then, to study the impact of environmental taxes on the relationship between economic growth and pollutant emissions. In this paper, the environment tax is added to the system as a regulating variable to analyze the impact of environmental tax on the whole EKC curve, and to further study the impact of the collection of environmental tax on the EKC curve in different regions. After adding the environmental tax variable, the EKC curve of industrial wastewater moves to the lower left, which shows that the implementation of environmental tax can play a certain role in protecting the environment, which can reduce the discharge of pollutants and promote economic development in the process of economic development. However, the EKC curve of industrial waste gas and industrial solid waste can not be moved downward by environmental tax, which does not reflect the inhibitory effect on the emission of these two pollutants. When we study the effect of environmental tax on EKC curve by region, we find that the EKC curve of industrial wastewater in eastern, western and central regions is moving to the lower left. It is shown that the effect of environmental tax on the treatment of wastewater pollution is obvious, and the EKC curve of industrial waste gas in western China is also affected by environmental tax. However, there is no "U" curve between industrial waste gas and industrial solid waste emission and economic growth in the central region. Environmental tax can restrain environmental pollution and promote economic development. On the basis of gradually transforming sewage charges into environmental tax, other green taxes with environmental protection function should be added to form an independent tax category. Environmental tax has the mandatory tax, and can play a better role in environmental protection and economy. At the same time, the government should also vigorously promote the development and investment of clean technology and promote technological progress, so as to achieve environmentally friendly green production, in order to reduce pollution and achieve sustainable development.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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