Climate change is a major global issue facing the world today.This article studies the impact of climate risk on corporate tax avoidance behavior,using A-share listed companies from 2007 to 2021 as samples.Research has found that as corporate climate risk increases,the degree of tax avoidance also deepens.This conclusion is still valid after a series of endogeneity and robustness tests.Research on the impact mechanism shows that climate risk mainly exacerbates tax avoidance by increasing the operational risk and financing constraints of enterprises.Heterogeneity analysis shows that for heavily polluting enterprises,non-state-owned enter-prises,and enterprises with lower cost transfer capabilities,there is a more significant positive correlation between climate risk and corporate tax avoidance.
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维普
