Research on optimal environmental tax, sub-optimal selection and influencing factors in China

Junran Ma; Zhao Hechun; Wang He

doi:10.31686/ijier.vol7.iss3.1221

Authors

Junran Ma North China University of technology, China
Zhao Hechun North China University of technology
Wang He North China University of technology

DOI:

https://doi.org/10.31686/ijier.vol7.iss3.1221

Keywords:

Environmental tax, Optimal tax system, Marginal cost of emission reduction

Abstract

Considering the definition of the optimal environment tax, according to the sub-optimal choice under real conditions, Marginal cost of emission reduction is regarded as environmental tax payable and listed as a dependent variable. Through setting the independent variables, selecting samples and making empirical analysis, the conclusions of the paper are as follows: The actual environmental tax charged is positively correlated with government supervision and public participation, and negatively correlated with enterprise environmental investment, government environmental expenditure, upgrading of industrial structure and size of enterprise. At last, the paper puts forward some suggestions: strictly enforce the environmental tax, encourage public participation and increase the investment on environmental protection.

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Author Biographies

Junran Ma, North China University of technology, China

Institute of accounting
Zhao Hechun, North China University of technology

Institute of accounting,
Wang He, North China University of technology

Institute of accounting,

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