环境税对我国经济的影响分析及改革建议

发布时间：2018-06-02 01:17

本文选题：环境税 + 经济增长　；参考：《山东大学》2011年硕士论文

【摘要】：十九世纪以来,伴随着人类社会的不断发展,人类改造自然和征服自然的能力不断加强。但是,由于长期存在的粗放式经济增长方式,人类的环境恶化问题日益严峻。环境保护已经成为摆在人类面前的紧迫课题。近年来,各国倾向于使用经济手段保护环境,而环境税就是其中之一。随着我国经济增长方式的转型和可持续发展战略的确立,如何利用税收手段促进经济、社会的可持续发展,已成为研究领域一个重要课题。但是,目前系统全面的论述环境税的相关文献相对较少。本文基于我国环境问题和环境税费实践的现状,在经济学框架内运用文献分析、系统分析、实证分析和规范分析等方法对环境税进行深入研究,旨在对即将开展的环境税改革提出行之有效的建议。本文系统梳理了环境税产生的理论前提,理论根源,运行效率。从“公平”和“效率”的角度出发,深入分析环境税对经济增长和收入分配的影响,从环境税对经济影响的作用机理到实施效果进行了层层递进的剖析。接下来运用实证分析法,建立变异生产函数模型,采用国内30个省市自治区自1999-2009年数据,运用计量工具面板数据对环境税的实施效果进行预测,并且就实证结果结合国情分析。最后,运用理论联系实际的方法,思考设计了我国环境税改革的原则和思路。本文虽然探讨了环境税的有效作用,也建议运用环境税来解决部分环境问题,但同时一再表示：环境问题是一个复杂、系统的问题,环境税不是万能的,要有效彻底解决环境问题,还需要各种政策手段的配合、需要全社会的共同努力。
[Abstract]:Since the nineteenth century, with the continuous development of human society, human ability to transform and conquer nature has been strengthened. However, due to the long-term extensive economic growth mode, the problem of environmental deterioration has become increasingly serious. Environmental protection has become an urgent task in front of mankind. In recent years, countries tend to use economic means to protect the environment, and environmental tax is one of them. With the transformation of economic growth mode and the establishment of sustainable development strategy, how to use tax means to promote the sustainable development of economy and society has become an important subject in the research field. However, there are relatively few related documents on environmental tax systematically and comprehensively at present. Based on the current situation of environmental problems and the practice of environmental taxes and fees in China, this paper uses the methods of literature analysis, systematic analysis, empirical analysis and normative analysis to deeply study the environmental tax within the framework of economics. The purpose of this paper is to put forward effective suggestions for the forthcoming environmental tax reform. This paper systematically combs the theoretical premise, theoretical origin and operational efficiency of environmental tax. From the angle of "fairness" and "efficiency", this paper analyzes the influence of environmental tax on economic growth and income distribution. Then using the empirical analysis method to establish the production function model of variation, using the data of 30 provinces and autonomous regions from 1999 to 2009, using the panel data of measurement tools to predict the effect of environmental tax implementation, and the empirical results combined with the analysis of national conditions. Finally, using the method of integrating theory with practice, the author designs the principles and ideas of environmental tax reform in China. This paper discusses the effective role of environmental tax and suggests that environmental tax should be used to solve some environmental problems, but at the same time, it has repeatedly stated that environmental problem is a complex and systematic problem, and environmental tax is not omnipotent. In order to solve the environmental problem effectively and thoroughly, it also needs the cooperation of various policies and means and the joint efforts of the whole society.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：X196;F812.42

【引证文献】