IDEAS home Printed from https://ideas.repec.org/a/eee/ecanpo/v81y2024icp787-800.html
   My bibliography  Save this article

The green effect of digital transformation: The impact of digital transformation in fiscal and taxation on regional green development

Author

Listed:
  • Lv, Xiaoting
  • Wu, Ziang

Abstract

As green sustainable development has become a major development goal in the world today, it is very important to analyze the impact of digital reform of finance and taxation on the green economy. Based on panel data from 30 provinces in China from 2005 to 2020, our study explores the impact of fiscal and tax digitization on green growth by taking China's “Golden Tax Phase III Project” as an example. First, the results of this study show that the digital transformation of fiscal and taxation will curb regional carbon emissions and promote regional green development through the green technology innovation effect and green finance development effect. Second, the dynamic regression results of this study prove that with the increase in regional carbon emissions, the green development effect brought by the digital transformation of fiscal and taxation will show a gradually weakening trend. Finally, our research also found that due to different levels of new energy development, government environmental regulation intensity, industrial development level, economic development level and other aspects of different cities, the green development effects brought by the digital transformation of finance and taxation are also different. Our study adds to the body of knowledge on fiscal and tax reform and ecological growth, validates the beneficial impact of these changes on local green development, and expands the scope of current research.

Suggested Citation

  • Lv, Xiaoting & Wu, Ziang, 2024. "The green effect of digital transformation: The impact of digital transformation in fiscal and taxation on regional green development," Economic Analysis and Policy, Elsevier, vol. 81(C), pages 787-800.
    • Handle: RePEc:eee:ecanpo:v:81:y:2024:i:c:p:787-800
    DOI: 10.1016/j.eap.2023.12.025
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0313592623003430
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.eap.2023.12.025?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:ecanpo:v:81:y:2024:i:c:p:787-800. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.journals.elsevier.com/economic-analysis-and-policy .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.