| Title |
Digital technology and carbon emissions: Evidence from China |
| ID_Doc |
31914 |
| Authors |
Zeng, JT; Yang, MR |
| Title |
Digital technology and carbon emissions: Evidence from China |
| Year |
2023 |
| Published |
|
| DOI |
10.1016/j.jclepro.2023.139765 |
| Abstract |
The support of digital technology is urgently needed to promote low-carbon development and green economic and social transformation and to realize the goal of "carbon neutrality" early. This paper utilizes the "Golden Tax III" project for the digital transformation of China's tax collection and administration and empirically confirms that digital tax collection and administration significantly reduces carbon emissions based on the panel data of 30 provinces (municipalities directly under the central government and autonomous regions) in China from 2010 to 2020, i.e., digital technology plays a positive role in carbon emission reduction. The mechanism test shows that digital technology indirectly affects carbon emissions through industrial structure, technological innovation, and tax structure. Heterogeneity analysis shows that digital technology has a significant inhibitory effect on carbon emissions in the northern region, non-Yangtze River region, provincial administrative areas with heavy local government debt, and a large proportion of tax revenue from the secondary industry and tax revenue from state-owned enterprises. Under the requirement of high-quality and green development of the economy, this paper is of great theoretical and practical significance for using digital technology to ensure the governance functions of tax, help low-carbon development, and reach the goal of "carbon neutrality" at an early date. |
| Author Keywords |
Digital technology; Tax collection and management; Carbon emissions; "Golden tax III" project |
| Index Keywords |
Index Keywords |
| Document Type |
Other |
| Open Access |
Open Access |
| Source |
Science Citation Index Expanded (SCI-EXPANDED) |
| EID |
WOS:001122551200001 |
| WoS Category |
Green & Sustainable Science & Technology; Engineering, Environmental; Environmental Sciences |
| Research Area |
Science & Technology - Other Topics; Engineering; Environmental Sciences & Ecology |
| PDF |
|