Akademik Məlumat İdarəetmə Sistemi
Müəlliflər:
Şəkərəliyeva Zibeydə Arif qızı – Biznes və logistika kafedrası kafedrasının dosenti
Hacıyeva Aytac Müxəffər qızı – Biznes və logistika kafedrası kafedrasının baş
müəllimi
Fərzəliyeva Süsən Vaqif qızı – Biznes və logistika kafedrası kafedrasının baş
müəllimi
Elmi əsərin adı:
Tax policy, energy efficiency, and sustainable growth: empirical evidence from
China
Scopus linki:
https://www.scopus.com/pages/publications/105032999280
Elmi nəşrin adı:
Energy Strategy Reviews
Elmi əsərin nəşrin rəsmi saytındakı linki:
linkinghub.elsevier.com/retrieve/pii/S2211467X26001069
Kvartili:
Q1 (87%)
Həmmüəllif ölkələr: Çin
Xülasə:
This study examines the role of tax regulation and energy efficiency in
promoting sustainable economic growth in China over the period 1995–2023.
Drawing on panel data and employing Panel-Corrected Standard Errors (PCSE) and
Feasible Generalized Least Squares (FGLS) estimation techniques, the analysis
investigates how fiscal policy instruments and regulatory frameworks influence
energy efficiency improvements and overall economic performance. Specifically,
the study explores the extent to which tax policies—such as environmental
taxes, carbon-related levies, and fiscal incentives for clean
technologies—shape energy consumption patterns and industrial productivity. The
empirical findings indicate that well-designed tax regulations play a
significant role in enhancing energy efficiency by incentivizing firms to adopt
cleaner production technologies and optimize resource utilization. Energy
efficiency improvements are found to contribute positively to economic growth
by reducing production costs, improving competitiveness, and mitigating
environmental externalities. Moreover, the interaction effects reveal that
effective tax regulation strengthens the positive impact of energy efficiency
on economic growth, demonstrating that fiscal policy serves as a critical moderating
mechanism in China's green transition. The results further suggest that
regulatory consistency and targeted tax incentives foster technological
innovation, encourage investment in energy-saving infrastructure, and
accelerate structural transformation toward low-carbon industries. A key policy
implication is that Chinese policymakers should continue refining environmental
tax systems and strengthening regulatory enforcement to promote energy
efficiency, enhance environmental sustainability, and sustain long-term
economic development.