Zhang Xinyuan, Deng Guangya, Chen Lingjuan, Abbass Kashif
School of Taxation, Jilin University of Finance and Economics, Changchun, 130117, China.
College of Economics and Management, Shenyang University of Chemical Technology, Shenyang, 110142, China.
J Environ Manage. 2025 Aug;389:126091. doi: 10.1016/j.jenvman.2025.126091. Epub 2025 Jun 13.
Climate change has occasioned sluggish growth in critical sectors of economies, hindering the achievement of the global sustainable development goals. With this, the current study comprehensively explores the role of government environmental tax policy, technological innovations, natural resource and forest areas protection, and urbanization on climate change mitigation, taking cognizance of the need to take urgent action to achieve SDGs 09 and 13. Considering panel data from 16 developing countries from the BRI region and using a novel Fourier-based approach, the study established government tax policy, natural resources, and forest area protection as significant elements that can lead to the global response to climate change mitigation. The study underscores the need for fiscal policy frameworks that support the effective implementation of government tax policies and natural resource protection. The FARD long-run results showed that government environmental tax policy positively impacts climate resilience by 6%, while natural resources rent negatively influences climate change by 19%. Green technological innovations were found to play a less impactful role of 2%. The Single Fourier-frequency Toda-Yamamoto Causality Test results confirmed the causality between the variables, highlighting government tax policies and natural resources protection as strong instruments for climate change mitigation. By strengthening environmental taxes and environmental expenditures, developing countries will be able to reduce their carbon emissions and dependence on natural resources, enhancing various actions on combating climate change, potentially moving towards achieving SDGs 09 and 13 by 2030.
气候变化导致经济关键部门增长缓慢，阻碍了全球可持续发展目标的实现。鉴于此，本研究全面探讨了政府环境税收政策、技术创新、自然资源和森林面积保护以及城市化在缓解气候变化方面的作用，同时认识到迫切需要采取行动以实现可持续发展目标9和13。本研究考虑了来自“一带一路”地区16个发展中国家的面板数据，并采用一种新颖的基于傅里叶的方法，确定了政府税收政策、自然资源和森林面积保护是能够促使全球应对气候变化缓解问题的重要因素。该研究强调了财政政策框架对于支持政府税收政策和自然资源保护有效实施的必要性。傅里叶自回归分布滞后模型（FARD）的长期结果表明，政府环境税收政策对气候适应能力有6%的正向影响，而自然资源租金对气候变化有19%的负向影响。绿色技术创新的作用较小，仅为2%。单傅里叶频率的托达-山本因果关系检验结果证实了变量之间的因果关系，突出了政府税收政策和自然资源保护是缓解气候变化的有力手段。通过加强环境税和环境支出，发展中国家将能够减少碳排放并降低对自然资源的依赖，加强应对气候变化的各项行动，有可能在2030年前实现可持续发展目标9和13。
