The Environmental Protection Tax Plays a Key Inhibitory Role in Carbon Emissions-Take the Analysis of Carbon-Related Taxes in Heilongjiang Province as an Example

DOI: https://doi.org/10.62517/jse.202511209

Author(s)

Defa Cai, Jiahao Wen, Yuanyan Zhang*

Affiliation(s)

School of Public Finance and Administration, Harbin University of Commerce, Harbin, China *Corresponding author

Abstract

Heilongjiang Province, as an important old industrial base and resource-based province in northern China, faces an urgent need for green and low-carbon under the "double carbon" goal. This paper takes the six taxes that have an impact on green and low-carbon transformation as the research object, based on the carbon emission of whole province's 13 cities, and uses the fuzzy set qualitative comparative analysis method (fsQCA) to empirically analyze the impact of each tax on carbon emission, and that the environmental protection tax plays a key inhibitory role in carbon emission.

Keywords

Heilongjiang Province; Carbon Emission; Tax Incentive

References

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