Table 3 Reliability test of Environmental Protection Tax Law effectiveness
Name of index | Tax law mandatory | Tax law rationality |
|---|---|---|
Local governments mandatory | 0.838 | 0.333 |
Environmental protection department mandatory | 0.791 | 0.238 |
Tax authorities mandatory | 0.935 | 0.239 |
Superior department mandatory | 0.767 | 0.222 |
Tax rate rationality | 0.186 | 0.822 |
Emission measurement rationality | 0.360 | 0.853 |
Tax basis rationality | 0.414 | 0.760 |
Reduction and exemption rationality | 0.229 | 0.775 |
Cronbach’s α | 0.779 | 0.729 |
Explained variance (%) | 38.16 | 29.17 |
Cumulative variance (%) | 38.16 | 67.33 |