Environmental regulation effect study of the environmental protection tax law during strict epidemic control: based on heavy pollution enterprises sample data test

The implementation of the Environmental Protection Tax Law was seriously affected by strict pandemic control. The Environmental Protection Tax Law imposed environmental taxes on enterprises based on measuring their pollution emissions to restrain their bad environmental behaviour and stimulate their...

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Bibliographic Details
Published in:Environmental sciences Europe 2024-01, Vol.36 (1), p.7-20, Article 7
Main Authors: Zong-hang, Wang, Jian-ya, Zhou, Ming-jun, Chen
Format: Article
Language:English
Subjects:
Disease control
Earth and Environmental Science
Economic development
Economics
Ecotoxicology
Emission measurements
Environment
Environmental behavior
Environmental effects
Environmental law
Environmental protection
Environmental protection tax law
Environmental regulation
Environmental regulations
Environmental studies
Environmental tax
Green technological innovation
Heavily polluting enterprises
Innovations
Legislation
Pandemic control
Pandemics
Pollution
Taxation
Technological change
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Summary:The implementation of the Environmental Protection Tax Law was seriously affected by strict pandemic control. The Environmental Protection Tax Law imposed environmental taxes on enterprises based on measuring their pollution emissions to restrain their bad environmental behaviour and stimulate their green technological innovation ability. However, during the pandemic control period, the green technological innovation ability of enterprises was not developed. Therefore, it is necessary to optimize the environmental regulation effect of the environmental protection tax. This study is based on sample data covering heavily polluting enterprises in China collected from December 20, 2022, to January 7, 2023. It finds that the follow cost effect existed, but the value compensation effect obviously declined, which leading to a decline in the green technological innovation ability of heavily polluting enterprises. The study shows that although strict pandemic control maintained the environmental protection function of the environmental protection tax, it weakened the economic driving function, which will not only damage the long-term economic development potential but also make the environmental protection function unsustainable. Graphical Abstract
ISSN:2190-4715
2190-4715
DOI:10.1186/s12302-023-00835-z