Can Tax Authority Governance Motivate Corporate Green Innovation?——Based on the Perspective of Tax Administrative Penalty Discretion Power
In theory,the effective implementation of tax policies related to corporate green innovation behavior requires the standardization of tax en-forcement by tax authority to finally implement.However,few studies have focused on the impact of tax authority governance on corporate green innovation.Based on the perspective of tax enforcement discretionary power,this study exploits a quasi-natural experiment from province-level practice of the tax ad-ministrative penalty discretion standards since 2016 to examine the effect of the tax authority governance on corporate green innovation.This study shows that the tax authority governance can positively promote corporate green innovation.Furthermore,based on the perspective of collusion with tax supervisors and heavy pollution nature,this study shows that the former positive relationship is more pronounced in firms with more collusion between tax supervisors and firms and heavily polluted firms.Moreover,the tax authority governance can positively not only promote corporate substantive green innovation,but al-so improve corporate green innovation quality.As a result,based on the perspective of tax enforcement discretionary power,the standardization of tax en-forcement can positively promote corporate green innovation by regulating corporate green innovation behavior from the perspective of tax support,which has important practical implications for corporate green behavior governance.
Tax AuthorityStandardization of Tax EnforcementDiscretionary PowerIncentiveCorporate Green Innovation
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