Huang Baocong, Tan Guangrong, Xiao Renrui, Li Jin
School of Public Administration, Hunan University, Changsha Hunan, 410079, China.
School of Economics & Trade, Hunan University, Changsha Hunan, 410079, China.
Environ Sci Pollut Res Int. 2023 Jan;30(4):11046-11064. doi: 10.1007/s11356-022-22976-z. Epub 2022 Sep 10.
Tax collection and management is an important factor affecting corporate pollution emissions, but currently, few studies systematically and rigorously identify its effects. Based on China's tax collection and management reform and a microenterprise database, this paper uses a regression discontinuity design model to empirically analyze the impact of tax collection and management reform on environmental pollution and the mechanism of this impact. This study found that the tax collection and management reforms have significantly increased environmental pollution. On average, the environmental pollution of enterprises affected by the reform has increased by approximately 10.8%. This effect is more pronounced in companies with high innovation capabilities and financing constraints, companies in underdeveloped areas, zombie companies, large-scale companies, and non-labor-intensive companies. The impact mechanism analysis shows that tax collection and management reforms increase the tax burden and costs of enterprises and reduce enterprise operating performance, thereby exacerbating environmental pollution. The findings of this article help clarify the impact of government taxation decisions on environmental pollution decisions and have enlightening significance for improving taxation system design and reducing environmental pollution in developing countries.
税收征管是影响企业污染排放的一个重要因素，但目前很少有研究系统且严格地识别其影响。基于中国的税收征管改革和一个微型企业数据库，本文使用回归断点设计模型实证分析税收征管改革对环境污染的影响及其影响机制。研究发现，税收征管改革显著增加了环境污染。平均而言，受改革影响的企业环境污染增加了约10.8%。这种影响在创新能力高和有融资约束的公司、欠发达地区的公司、僵尸企业、大型企业和非劳动密集型企业中更为明显。影响机制分析表明，税收征管改革增加了企业的税负和成本，降低了企业经营绩效，从而加剧了环境污染。本文的研究结果有助于厘清政府税收决策对环境污染决策的影响，对改进发展中国家的税收制度设计和减少环境污染具有启发意义。
