China's economic development model implemented for a long time in the past has problems such as "high input, high consumption and high pollution", which makes China achieve great achievements in economic construction, but also produces a lot of environmental pollution problems, seriously restricting the sustainable development of the economy and the improvement of people's living standards. This has also attracted extensive attention from all sectors of society. This paper takes the government tax competition as the main research objective and proves that the tax competition among local governments has an inevitable impact on the aggravation of environmental pollution through theoretical research. On the one hand, the tax competition leads to the mutual reduction of tax rates among local governments. On the other hand, tax competition also affects the intensity of environmental policies of local governments, leading them to adopt loose environmental policies. Reducing the tax rate will make the negative externalities of environmental pollution uncompensated, thus reducing the tax efficiency. The relaxation of environmental policy will lead to the "inferior competition" of environmental policy, which will lead to the aggravation of environmental pollution and the degradation of environmental quality. This paper aims at sorting out the relationship between government taxation and environmental pollution through this writing, so as to provide some Suggestions for the current economic development and environmental pollution control.
