Research on the Optimization of the Path of Green Fiscal and Tax Policies to Enable the “Dual Carbon” Goals: ——A Synergistic Perspective Based on Carbon Tax and Green Bond

Xinyao Li; Xuandong Zhang

doi:10.62177/apemr.v2i3.375

Authors

Xinyao Li Yan'an University
Xuandong Zhang Yan'an University

DOI:

https://doi.org/10.62177/apemr.v2i3.375

Keywords:

Green Fiscal and Tax Policies, Dual Carbon Targets, Carbon Tax, Green Bonds, Synergistic Effect

Abstract

To achieve the "dual carbon" goals, green fiscal and tax policies have become a key tool for promoting low-carbon transformation. This article focuses on the synergistic effects of carbon taxes and green bonds, exploring their complementary mechanisms in emission reduction incentives, resource allocation, and risk sharing, and proposing optimization paths. The study finds that carbon taxes curb high-carbon behaviors through price signals, while green bonds support low-carbon projects through financing. Their synergy can significantly enhance policy effectiveness. It is recommended to build a three-pronged green fiscal and tax system of "incentives-constraints-guarantees" through institutional alignment, market linkage, and policy optimization.

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