Spatial and Heterogeneity Analysis of Environmental Taxes’ Impact on China’s Green Economy Development: A Sustainable Development Perspective

Environmental taxation is an important tool used by governments to promote resource conservation and environmental protection. Given the current global constraints on resources and increasing environmental degradation, exploring how environmental taxes can effectively stimulate the development of a green economy is of utmost importance. This study utilized panel data from 30 provinces, autonomous regions, and municipalities in China, covering the period from 2006 to 2020. The research findings indicate a spatial correlation between environmental taxes and green economic efficiency in China, with the former significantly promoting the development of the latter. A heterogeneity analysis revealed varying impacts of different taxes on the efficiency of green economic development in different regions. Controlling for variables, the study results demonstrated a negative correlation between industrial structure and green economic efficiency, with a significance level of 1%. Additionally, no correlation was found between pollution control efforts and green economic benefits. The effects of different taxes on regional efficiency varied, and industrial structure exhibited a negative correlation with green economic efficiency. This study recommends strengthening intergovernmental coordination, improving tax policies, optimizing industrial structure, and enhancing the pollution control efficiency of local governments to promote China’s green economy.