农业大省环境污染与取消农业税关系的实证研究——基于安徽省16市2000-2014年面板数据
发布时间：2018-09-10 15:03
【摘要】：取消农业税降低了地方政府财政收入,为改善自身的财政困境,地方政府开始寻找新的税源,发展税率高、见效快的粗放型工业产业成为首选。本文以安徽省16个市作为研究样本,构建面板模型实证分析了取消农业税与农业大省环境污染的关系。研究发现,取消农业税在一定程度上加重了环境污染问题,并通过增加工业税收的渠道破坏了生态环境。进一步将安徽省分为皖南、皖中和皖北,可以发现取消农业税对皖北地区的环境影响最严重,因此取消农业税将恶化农业大省的生态环境,特别是以粮食生产为主导产业的地区。
[Abstract]:The cancellation of agricultural tax has reduced the local government's financial revenue. In order to improve its fiscal predicament, the local government began to look for new tax sources and develop extensive industrial industries with high tax rates and quick results. In this paper, 16 cities in Anhui Province are taken as the research samples, and the panel model is constructed to analyze the relationship between the abolition of agricultural tax and environmental pollution in large agricultural provinces. It is found that the abolition of agricultural tax has aggravated the problem of environmental pollution to a certain extent and destroyed the ecological environment by increasing industrial tax revenue. Further dividing Anhui Province into southern Anhui, Anhui and northern Anhui, we can find that abolishing agricultural tax has the most serious impact on the environment of northern Anhui. Therefore, the abolition of agricultural tax will worsen the ecological environment of large agricultural provinces. Especially in areas where grain production is the leading industry.
【作者单位】： 安徽师范大学经济管理学院;
【基金】：国家自然基金项目(71503005)
【分类号】：F327;F812.42;X321
，
本文编号：2234797
[Abstract]:The cancellation of agricultural tax has reduced the local government's financial revenue. In order to improve its fiscal predicament, the local government began to look for new tax sources and develop extensive industrial industries with high tax rates and quick results. In this paper, 16 cities in Anhui Province are taken as the research samples, and the panel model is constructed to analyze the relationship between the abolition of agricultural tax and environmental pollution in large agricultural provinces. It is found that the abolition of agricultural tax has aggravated the problem of environmental pollution to a certain extent and destroyed the ecological environment by increasing industrial tax revenue. Further dividing Anhui Province into southern Anhui, Anhui and northern Anhui, we can find that abolishing agricultural tax has the most serious impact on the environment of northern Anhui. Therefore, the abolition of agricultural tax will worsen the ecological environment of large agricultural provinces. Especially in areas where grain production is the leading industry.
【作者单位】： 安徽师范大学经济管理学院;
【基金】：国家自然基金项目(71503005)
【分类号】：F327;F812.42;X321
，
本文编号：2234797
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