Science Research Management

Science Research Management ›› 2025, Vol. 46 ›› Issue (6): 166-176.DOI: 10.19571/j.cnki.1000-2995.2025.06.017

Previous Articles     Next Articles

Research on the impact of environmental tax on collaborative governance of carbon reduction and pollution abatement: A study from the perspective of whole-process technological innovation

Xia Xuechao1,2, Sun Hui1,2, Yang Zedong1,2, Zhu Shusen3   

  1. 1. Center for Innovation Management Research of Xinjiang, Xinjiang University, Urumqi 830046, Xinjiang, China; 
    2. School of Economics and Management, Xinjiang University, Urumqi 830046, Xinjiang, China;
    3. School of Business Administration, Northeastern University, Shenyang 110169, Liaoning, China
  • Received:2023-07-30 Revised:2025-04-16 Online:2025-06-20 Published:2025-06-06

Abstract:    The synergistic promotion of carbon reduction and pollution abatement has become an inevitable choice and an essential step for the comprehensive green transformation of economic and social development in China′s new stage of development. This paper constructed the carbon reduction and pollution abatement synergy index based on the data of 30 provincial-level regions in China from 2012 to 2021, and identified the impact effect and driving mechanism of environmental tax on carbon reduction and pollution abatement synergistic promotion from the perspective of whole-process technological innovation by using the multidimensional panel fixed-effects model and the mediated-effects model. The study found that environmental taxes can effectively drive the synergistic promotion of carbon reduction and pollution abatement. Process technological innovation and end technological innovation are the main path mechanisms for environmental taxes to drive the synergistic promotion of carbon reduction and pollution abatement, but source technological innovation does not have an effective intermediary role. The "shift-type" and "ladder-type" environmental tax rate structure can significantly promote the synergistic promotion of carbon reduction and pollution abatement, but the "ceiling-type" environmental tax does not have a significant driving effect. Environmental taxes can significantly promote the synergistic promotion of carbon reduction and pollution abatement in the eastern and central regions, but the driving effect is not significant in the western region. The findings of the study will enrich the research on technological innovation mechanisms to achieve emission reduction targets, provide important insights for further improving the environmental governance system and optimizing the synergistic promotion measures for carbon reduction and pollution abatement. 

Key words: environmental tax, synergistic promotion of carbon reduction and pollution abatement, whole process technology innovation, heterogeneity analysis