我国生态税收与生态环境融合发展的综合评价及时空演变研究  

The Research on the Comprehensive Evaluation and Spatiotemporal Evolution of Ecological Tax and Environmental Integration Development in China

作　　者：刘志雄[1] 阮玉玲 LIU Zhixiong;RUAN Yuling(School of Economic,Guangxi University for Nationalities,Nanning Guangxi 530006,China)

机构地区：[1]广西民族大学经济学院,广西南宁530006

出　　处：《生态经济》2022年第9期179-187,共9页Ecological Economy

基　　金：国家社会科学基金项目“高质量发展阶段我国征收生态税的双重红利效应研究”(20BJY042)。

摘　　要：在认同我国生态税收产生绿色红利的前提下,构建了生态税收与生态环境融合发展水平评价指标体系,运用熵权TOPSIS法对我国30个省份的生态税收及生态环境融合发展进行综合评价,并运用空间自相关分析方法进行探究。研究发现:在2012—2018年我国省域生态税收与生态环境融合发展水平存在着西南地区最优,华北地区最差的特征。各省份的发展水平存在明显的空间正相关性,结果显示2012—2018年的全局莫兰指数均为正值,局部上具有由西向北的“三级阶梯”特征。基于此提出建议:将华北地区作为生态税收与生态文明建设融合发展的重要关注地区;联系区位特征,制订具有差异化的融合措施;建立更加完善的生态税收体系,在环境治理上采取更严格的管控措施。Under the premise of agreeing that China’s ecological tax has produced green dividend,this paper constructs an evaluation index system for the integration of ecological tax and the ecological environment,and uses the entropy weight TOPSIS method to comprehensively evaluate the development of ecological tax and ecological environment integration in 30 provinces of China.The global spatial autocorrelation analysis method it used.The study found that between 2012 and 2018,China’s provincial ecological tax and ecological environment integration development level has the characteristics of the best in Southwest China and the worst in North China.The development level of each province has obvious spatial positive correlation.The global Moran’s I index from 2012 to 2018 is positive,and it has a“three-level ladder”feature from west to north locally.Based on this,suggestions are put forward:Regarding the North China as an important area of concern for the integration and development of ecological tax and ecological civilization construction;formulating differentiated integration measures based on location characteristics;establishing a more complete ecological taxation system,and adopt more stringent measures in ecological environmental governance.

关 键 词：生态税收 生态环境 熵权TOPSIS法 空间自相关 

分 类 号：X196[环境科学与工程—环境科学] F812.42[经济管理—财政学] F062.2