Abstract: This article takes fiscal pressure as the core entry point, gives a reasonable economic explanation for its internal connection with border pollution and environmental regulation, and conducts empirical tests on the border effects of air pollution and the causal relationship between fiscal pressure and border air pollution . The study found that the closer the prefecture-level city to the provincial boundary, the more serious the air pollution; the greater the fiscal pressure, the more significant the boundary effect of air pollution. Further analysis shows that fiscal pressure has a negative impact on the intensity of environmental regulation, and regional officials with greater fiscal pressure have a greater impact on border pollution. Therefore, increasing the intensity of special transfer payments in border areas and improving the level of joint prevention and control within the region have important decision-making significance for curbing border pollution.
