Research on the Carbon Emission Reduction Effect of Green Taxation under China’s Fiscal Decentralization

Using the spatial Durbin model, this study investigates, systematically, link between green taxes and carbon emissions influence of taxation on under fiscal decentralization in context shift performance evaluation local government. The results demonstrate a positive correlation at different stages appraisal. Fiscal expenditure has dual effects environmental assessments. It additionally strengthens emissions, with improvements economic development. Further analysis demonstrates an interaction fees, effectively reducing emissions. other taxes, except bonded tax, no significant impact This finally proposes series policy recommendations to reduce dioxide from perspective reasonable tax formulation decentralization. These include: increasing modifying present resource protection adopting new gradually, enhancing current system, “greening” income. In addition, reforms method within framework.