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The Role of Green Taxation Governance in China: A Review of the Development and Impacts of Environmental Protection Tax

Author

Listed:
  • Chen Zhang

    (School of Business, Qingdao University)

  • Heyu Xu

    (School of Business, Qingdao University)

  • Xuli Wei

    (School of Business, Qingdao University)

  • Kee-Cheok Cheong

    (Faculty of Business and Economics, Universiti Malaya)

Abstract

The initiatives from China's "ecological civilisation construction" to "promoting the modernisation of harmonious coexistence between man and nature", and then to the dual-carbon goal of "carbon peaking - carbon neutrality", highlight China's firm determination to promote green development further. On January 1, 2018, the Environmental Protection Tax Law of the People's Republic of China was officially implemented as the first new green tax focused on environmental governance in China. This marks the formal entry of China's environmental protection into the tax era and the establishment of a green tax system with environmental protection tax (EPT) as the core. By a comprehensive review of the development, multi-dimensional effects and tax optimisation paths of China's EPT, this paper hopes to provide an important reference for government departments to improve the construction of the green tax system, for enterprises to enhance their green governance capabilities, and for scholars to extend the study of the green tax system.

Suggested Citation

  • Chen Zhang & Heyu Xu & Xuli Wei & Kee-Cheok Cheong, 2024. "The Role of Green Taxation Governance in China: A Review of the Development and Impacts of Environmental Protection Tax," Malaysian Journal of Economic Studies, Faculty of Business and Economics, University of Malaya & Malaysian Economic Association, vol. 61(2), pages 245-263, December.
    • Handle: RePEc:mjr:journl:v:61:y:2024:i:2:p:245-263
    DOI: 10.22452/MJES.vol61no2.3
    as

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    More about this item

    Keywords

    Environmental protection tax; environmental performance; double-dividends; innovation; ESG;
    All these keywords.

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development
    • Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy
    • Q52 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Pollution Control Adoption and Costs; Distributional Effects; Employment Effects

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