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Sustainable development and climate action: The role of tax policy and innovation

Xinyuan Zhang1, Guangya Deng2, Lingjuan Chen3

  • 1School of Taxation, Jilin University of Finance and Economics, Changchun, 130117, China.

Journal of Environmental Management|June 14, 2025

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View abstract on PubMed

Summary

Government environmental tax policy and natural resource protection significantly mitigate climate change, boosting resilience in developing BRI countries. Strengthening these policies is crucial for achieving Sustainable Development Goals 09 and 13 by 2030.

Area of Science:

  • Environmental Economics
  • Climate Change Mitigation
  • Sustainable Development

Background:

  • Climate change impedes economic growth and Sustainable Development Goals (SDGs).
  • Urgent action is needed to address climate change and achieve SDGs 09 and 13.
  • Developing countries in the BRI region face unique challenges in climate mitigation.

Purpose of the Study:

  • To explore the impact of government environmental tax policy, technological innovations, natural resource protection, and urbanization on climate change mitigation.
  • To identify key drivers for effective climate change mitigation in BRI developing countries.
  • To inform fiscal policy frameworks supporting climate action.

Main Methods:

  • Panel data analysis from 16 developing countries in the BRI region.
  • Novel Fourier-based econometric approach (FARD, Toda-Yamamoto Causality Test).
  • Long-run and causality analysis of key variables.

Main Results:

  • Government environmental tax policy positively impacts climate resilience (6%).
  • Natural resource rent negatively influences climate change (-19%).
  • Green technological innovations show a smaller impact (2%).

Conclusions:

  • Government tax policies and natural resource protection are significant instruments for climate change mitigation.
  • Fiscal policy frameworks are essential for effective implementation of environmental taxes and resource protection.
  • Strengthening these areas can reduce carbon emissions and enhance progress towards SDGs 09 and 13.
Keywords:
Climate changeEnvironmental sustainabilityEnvironmental taxGreen technological innovationsSustainable development goals

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