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South Asian Research Journal of Humanities and Social Sciences (SARJHSS)
Volume-8 | Issue-05
Original Research Article
New-type Urbanization and Low-carbon Transformation of Tourism: A Moderated Framework of Fiscal Subsidies, Green Tax and Green Technology Innovation
Ying Fan, Jianquan Guo
Published : Oct. 13, 2026
DOI : https://doi.org/10.36346/sarjhss.2026.v08i05.006
Abstract
The synergy between new-type urbanization (NTU) and low-carbon transition constitutes a vital pathway for reaching Chinese “dual carbon” targets. Present research predominantly focuses on socio-economic dimensions such as their interactive mechanisms and spatial governance strategies, while exhibiting insufficient attention to industrial perspectives. Thus, this study employs panel data of 30 Chinese provinces spanning 2008-2022 and exploits a panel two-way fixed effects model to investigate the association between NTU and the low-carbon development of tourism industry (LCDTI) through the analytical lenses of green technology innovation (GTI) and government intervention (GI), here GI is divided into green tax (GT) and financial subsidies (FS). The study shows: (1) NTU, GI, and GTI all significantly promote the LCDTI. (2) FS and GTI exhibit positive moderating effects on the association between NTU and LCDTI, whereas GT exhibits a negative moderating effect. (3) The moderating effects of FS and GTI display pronounced regional heterogeneity. Building upon these findings, this study proposes a tripartite synergistic framework integrating “targeted FS + GTI + optimized GT”. It emphasizes that high-economic-development regions should prioritize a “targeted FS + GTI” approach, while low-level regions should adopt a “GTI + optimized GT” paradigm to advance the LCDTI. Theoretically, this study enriches the industrial perspective research related to NTU; practically, it delivers implementable regional differentiation solutions for LCDTI.

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