Research on the comprehensive effect of the Porter hypothesis of environmental protection tax regulation in China

IF 6 3区环境科学与生态学 Q1 ENVIRONMENTAL SCIENCES

Environmental Sciences Europe Pub Date : 2025-02-20 DOI:10.1186/s12302-025-01069-x

Chen Ming-jun, Zhou Jian-ya

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Abstract

As a type of environmental regulation, environmental protection taxes (EPTs) have a Porter hypothesis effect. The Porter hypothesis effect is a comprehensive effect that includes the compliance cost effect, the innovation compensation effect, the weak Porter hypothesis effect, and the strong Porter hypothesis effect. The comprehensive effect of the Porter hypothesis is discussed through an evaluation of the implementation of an environmental protection tax law (EPTL). On the basis of the data of 729 heavily polluting enterprises, the mechanism of the regulatory effect of EPTs on the comprehensive effect of the Porter hypothesis is discussed via multiple linear regression equations. The results show that the compliance cost effect is still significant and that the innovation compensation effect, the weak Porter hypothesis effect, and the strong Porter hypothesis effect are declining. To realise the Porter hypothesis effect of environmental protection tax regulation more effectively, it is necessary to take the following measures: cultivate complex tax personnel; consult taxpaying enterprises on their information needs; optimise the collection and management process by applying the concept of precise service; reset the local tax rate; and increase the punitive provisions of the environmental protection tax law (EPTL).

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中国环境保护税规制波特假设的综合效应研究

环境保护税作为环境规制的一种，具有波特假设效应。波特假设效应是一种综合效应，包括合规成本效应、创新补偿效应、弱波特假设效应和强波特假设效应。通过对环境保护税法实施情况的评价，探讨了波特假设的综合效应。以729家重污染企业数据为基础，通过多元线性回归方程，探讨了ept调控效应对波特假设综合效应的作用机制。结果表明，企业的合规成本效应仍然显著，创新补偿效应、弱波特假设效应和强波特假设效应都在下降。要更有效地实现环境保护税监管的波特假设效应，必须采取以下措施：培养复合型税务人才；咨询纳税企业的信息需求；运用精准服务理念，优化收款和管理流程；重置地方税率；增加环境保护税法的惩罚性条款。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Environmental Sciences Europe Environmental Science-Pollution

CiteScore

11.20

自引率

1.70%

发文量

110

审稿时长

13 weeks

期刊介绍： ESEU is an international journal, focusing primarily on Europe, with a broad scope covering all aspects of environmental sciences, including the main topic regulation. ESEU will discuss the entanglement between environmental sciences and regulation because, in recent years, there have been misunderstandings and even disagreement between stakeholders in these two areas. ESEU will help to improve the comprehension of issues between environmental sciences and regulation. ESEU will be an outlet from the German-speaking (DACH) countries to Europe and an inlet from Europe to the DACH countries regarding environmental sciences and regulation. Moreover, ESEU will facilitate the exchange of ideas and interaction between Europe and the DACH countries regarding environmental regulatory issues. Although Europe is at the center of ESEU, the journal will not exclude the rest of the world, because regulatory issues pertaining to environmental sciences can be fully seen only from a global perspective.