财政分权、税收负担与区域生态环境质量

聚焦当前生态文明建设与财政体制改革等热点问题，构建含有生态环境与财政分权变量的四部门内生增长模型，全面考察财政分权、税收负担以及研发创新等因素的环境影响机制；构建面板模型与门槛模型，针对区域异质性特征展开实证研究。研究结果显示:（1）财政分权与税收负担均导致环境污染加剧，考虑交互效应则两者互相产生负向调节作用，即在一定程度上缓解削弱各自产生的污染效应，环境质量具有滞后加剧效应。（2）西部地区表现出税收改善环境趋势以及创新后发优势；中部地区表现出人力资本和人均GDP环境提升效应；东部沿海地区表现出FDI占比环境提升效应。（3）财政分权与税收负担均产生非线性环境影响，人均GDP与FDI占比具有双重门槛效应。基于以上结论，在财税政策协调互补前提下，针对不同区域的地理、经济异质性特征制定差异化环境提升策略，最终达成环境保护与财政经济的和谐双赢局面。

Fiscal Decentralization，Tax Burden and Regional Environmental Quality

The research focuses on China’s ecological environment quality and financial and economic system. A four-sector endogenous growth model with variables of ecological environment and fiscal decentralization was constructed. The mechanism of economic activities such as fiscal decentralization, tax burden and R & D innovation on China’s ecological environment was comprehensively investigated. According to this, static and dynamic panel models and threshold models were further constructed, and empirical research was carried out on the heterogeneity of different regions. The conclusions are as follows.（1）Fiscal decentralization and tax burden have a deteriorating effect on environmental quality, while the synergy of the two produces a dilution effect that weakens each other; environmental quality itself has a lagged effect.（2）The western region shows a special trend that tax revenue improves the environment and a strong advantage of innovation and research. The central region shows a special promotion effect of human capital and GDP per capita environment. The eastern coastal areas show a special effect of increasing the proportion of FDI in the environment.（3）Fiscal decentralization and tax burden have non-linear effects on environmental quality, while GDP per capita and FDI share have double-threshold effect. Therefore, it is proposed to pay attention to the coordination and consistency of policy orientation. Cultivate the R & D innovation capability of enterprises, reduce unit energy consumption and improve the effectiveness of environmental protection expenditures;Based on the above conclusions, under the premise of fiscal policy coordination, the differentiated environmental promotion strategies for different regional geographical and economic heterogeneity characteristics are formulated to achieve a win-win situation for environmental protection and financial economy.