RESUMEN
Given the global ecological environment deteriorating, the ESG (environmental, social, and governance) concept advocates that economic growth and environmental protection must go hand in hand. Green taxations, in particular, are critical to economic development as they serve as a key lever for the government in regulating the national economy and improving environmental quality. This paper aims to examine the pollution reduction effect of green taxation in China. We constructed fixed effect model using provincial panel data from 2012 to 2017 to empirically examine the effect of green taxation-including environment protection tax, consumption tax, resource tax, and vehicle purchase tax-on pollution emissions. The findings show that environmental protection tax has a significant inhibitory effect on exhaust gas emissions but a poor inhibitory effect on wastewater and industrial solid waste emissions. Other green taxations-consumption tax, resource tax, and vehicle purchase tax-do not have an ideal inhibitory effect on pollution emissions. The paper concludes with policy recommendations organized around improving the environmental protection tax, actively promoting the ESG concept, and optimizing the top-level design of the green taxation system.