“双碳”目标下碳减排路径实现思考——基于纵向财政失衡诠释  

Thoughts on the Realization of Carbon Emission Reduction Path under the Double Carbon Goal: Based on the Interpretation of Vertical Fiscal Imbalance

作　　者：林春[1] 孙英杰[1] LIN Chun;SUN Ying-jie(Liaoning University)

机构地区：[1]辽宁大学金融与贸易学院

出　　处：《华中科技大学学报（社会科学版）》2023年第1期119-127,共9页Journal of Huazhong University of Science and Technology(Social Science Edition)

基　　金：辽宁省社会科学基金重点项目“数字赋能下农村普惠金融助力辽宁城乡融合发展研究”(L21JL002)。

摘　　要：深化财政体制改革是促进新时代“双碳”目标实现的重要抓手,基于此,本文以纵向财政失衡为切入点,选择中国2006—2019年30个省(自治区、直辖市)的面板数据,深入探讨纵向财政失衡对我国碳排放的影响。研究结果表明,纵向财政失衡的加剧将导致碳排放的增加,同时这种影响还表现出显著的地区异质性特征,即内陆地区高于沿海地区。进一步分析发现,地方政府对FDI的竞争、增值税税收分成调整以及公共支出结构偏向可能是纵向财政失衡影响碳排放的重要路径。依据实证结论文章得出相关政策启示。Deepening the reform of the financial system is an important starting point to promote the realization of the dual carbon goal in the new era. Based on this, this paper takes the vertical fiscal imbalance as the starting point, selects the panel data of 30 provinces(cities, autonomous regions, municipality directly under the central government) in China from 2006 to 2019, and deeply discusses the impact of vertical fiscal imbalance on China’s carbon emissions. The results show that the increase of vertical fiscal imbalance will lead to the intensification of carbon emissions. At the same time, this impact also shows significant regional heterogeneity, that is, the inland area is higher than the coastal area. Further analysis shows that local government’s competition for FDI, VAT tax adjustment and public expenditure structure bias are possible ways for vertical fiscal imbalance to affect carbon emissions. According to the empirical conclusion, this article proposes some policy implications.

关 键 词：纵向财政失衡 碳排放 地方政府竞争 税收分成调整 财政支出结构偏向 

分 类 号：F812.7[经济管理—财政学]