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绿色税收对新能源产业发展的影响与演化博弈动态路径OA

Impact and Evolutionary Game Dynamic Path of Green Taxation on the Development of New Energy Industry

中文摘要英文摘要

为推动我国新能源产业的稳定发展,探究绿色税收对新能源产业发展的影响作用,根据2016-2021年的面板数据,综合运用演化博弈动态分析、异质性分析,从数理角度论证了绿色税收对于新能源产业发展的影响机制.利用测度的各省新能源产业发展指数实证分析了绿色税收对于新能源产业发展的影响效果,进一步探究其影响作用水平.研究表明:2016-2021年我国新能源产业发展指数均值为1.846,总体水平偏低,但呈现逐年递增趋势,具有较大的增长空间.演化博弈动态分析得到,实施环保税制可以有效推动地区新能源产业的发展.异质性分析发现,在不同地区的比较中,与东部和中部工业更为发达的地区相比,环保税在西部地区的积极影响更为明显.这说明环保税有助于缩减各省之间在新能源行业发展上的差异.为提高我国新能源产业发展水平,缩小东、西部经济发展差距促进经济协调增长,需要进一步健全绿色税收政策,推动绿色税收政策的普及,尤其是在西部地区的推广,这也将为实现"双碳"目标与经济高质量发展注入新的动力.

In order to promote the stable development of China's new energy industry and explore the impact effect of green tax on the development of new energy industry,the impact mechanism of green tax on the development of new energy industry was demonstrated from the mathematical and theoretical point of view based on the panel data of 2016-2021,and comprehensively utilizing the dynamic analysis of the evolutionary game,and the heterogeneity analysis.The effect of green tax on the development of new energy industry is empirically analyzed using the measured index of new energy industry development in each province to further explore the level of its influential role.The study shows that the average value of China's new energy industry development index in 2016-2021 is 1.846,the overall level is low,but it shows an increasing trend year by year,and has a large space for growth.The dynamic analysis of the evolutionary game can be obtained through the implementation of environmental protection tax system,which can effectively promote the development of regional new energy industry.The results of the heterogeneity analysis show that in the comparison of different regions,the positive impact of environmental protection tax is more obvious in the western region compared with the eastern and central regions with more developed industries.This indicates that environmental protection tax helps to narrow the differences between provinces in the development of new energy industry.In order to improve the development level of China's new energy industry,narrow the economic development gap between the east and the west and promote coordinated economic growth,it is necessary to further improve the green tax policy and promote the popularization of the green tax policy,especially in the western region,which will also inject new impetus for the realization of the"double carbon"goal and the high-quality development of the economy.

李新武;黄蕊;姚保帅;夏雨

云南民族大学教育学院,昆明 65050云南民族大学经济学院,昆明 65050

能源与动力

绿色税收;新能源产业;演化动态模型;固定效应模型

green taxation;new energy industry;evolutionary dynamic model;fixed effects model

《能源研究与管理》 2024 (002)

7-13,25 / 8

2021年云南省社科规划社会智库项目"推动云南绿色能源产业高质量发展对策研究"(SHZK2021301);2024年度云南省教育厅科学研究基金项目"绿色税收助推新能源产业发展的演化博弈动态分析与影响效应研究"(2024Y447)

10.16056/j.2096-7705.2024.02.002

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