Proceedings of the 2023 2nd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2023)

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Green Fiscal and Tax Effects are Analyzed From the Perspective of Green Input-output

Authors
Yingying Zhang1, *
1Harbin University of Commerce, School of Finance and Public Administration, Harbin, China
*Corresponding author. Email: 1780884732@qq.com
Corresponding Author
Yingying Zhang
Available Online 10 January 2024.
DOI
10.2991/978-94-6463-344-3_22How to use a DOI?
Keywords
Green tax; Green finance; Green economy; Green development
Abstract

Based on the relevant data of 31 provinces and cities from 2016 to 2020, this paper adopts the green GDP accounting model, establishes a model from the perspective of green input-output, discusses the relationship between green fiscal and tax input and green GDP output, analyzes the impact mechanism of green tax policy on green economy and its regional and development heterogeneity. It is found that green GDP shows a certain dependence on green fiscal and tax input, and the eastern region or economically developed region is more dependent on green tax, and the western region or economically underdeveloped region is more dependent on green finance. Therefore, under the condition of constrained financial funds, different fiscal and tax means should be adopted in different regions to develop green economy, and the regions with strong dependence on green taxation should focus on optimizing green tax system and coordinating green tax policies. Regions with strong dependence on green finance should focus on green fiscal subsidies and optimize the structure of green fiscal expenditure. Give full play to the supporting role of green fiscal and tax policies in green development and the green and low-carbon transformation of society.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2023 2nd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
10 January 2024
ISBN
978-94-6463-344-3
ISSN
2352-5428
DOI
10.2991/978-94-6463-344-3_22How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Yingying Zhang
PY  - 2024
DA  - 2024/01/10
TI  - Green Fiscal and Tax Effects are Analyzed From the Perspective of Green Input-output
BT  - Proceedings of the 2023 2nd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2023)
PB  - Atlantis Press
SP  - 172
EP  - 179
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-344-3_22
DO  - 10.2991/978-94-6463-344-3_22
ID  - Zhang2024
ER  -