摘要
采用Citespace软件对CNKI数据库中环境税重点相关论文进行知识图谱结构的可视化分析。研究结果显示:1)环境税研究可以分为1992-2006年缓慢增长阶段、2007-2014年高速增长阶段和2015-2019稳定增长阶段;2)环境税研究作者和机构呈现"整体大分散,局部小集中"的特点,整体上研究机构之间还没有建立起广泛合作的关系,只有少部分作者之间联系紧密;3)环境税研究的主要内容集中在环境税征收的必要性、征收体系的设立与完善、典型税种研究和征收影响;4)环境税研究中的高频关键词"环境税"、"环境保护税"、"环保税"、"资源税"、"环境保护"、"税收"、"财政收入"、"税种"代表了环境税的研究热点;5)税制改革贯穿整个环境税研究阶段,生态补偿是学者们近年来研究的重点。6)未来研究还应重点关注以下三方面:围绕污染者付费原则,进一步扩展环境税研究理论框架体系,并通过政策效应评估不断改进环境税政策。
This study visualizes the knowledge map of the current key papers in related to environmental tax in the CNKI database by using Citespace.The results show that:①Researches on environmental tax had experienced a slow growth period from 1992 to 2006,a high-speed growth period from 2007 to 2014,and a stable growth period from 2015 to 2019.②The authors and institutions in the field of environmental tax showed the characteristics of"large overall dispersion and local small concentration",which suggested that the research institutions had not established a broad cooperative relationship,and only a small number of authors were closely linked.③The main-content of environmental tax research focused on the necessity of environmental tax collection,and the establishment and improvement of a collection system,and analysis on typical taxes and the impacts of collection.④The high-frequency keywords in environmental tax research were"environmental tax","environmental protection tax","resource tax","environmental protection","tax","fiscal revenue",and"tax types",which represented the research hotspot of among the current literatures on environmental tax.⑤The reform of tax system run through the whole stage of environmental tax research,and ecological compensation had been the focus of scholars’research in recent years.⑥Future study could further focus on the following three aspects:polluter pays principle,expand the theoretical framework of environmental tax research,and continuously improve environmental tax policies through policy effect assessment.
作者
张梅
陈迪
李宁
吴永涛
马中
ZHANG Mei;CHENG Di;LI Ning;WU Yongtao;MA Zhong(School of Environmental and Natural Resources,Renmin University of China,Beijing 100872,China)
出处
《干旱区资源与环境》
CSSCI
CSCD
北大核心
2020年第8期9-18,共10页
Journal of Arid Land Resources and Environment
基金
中国人民大学重大规划项目(16XNLG07)
四川省科技计划重点研发项目(2017SZYZF0007)资助。
