Tax Burden and Technological Innovation Efficiency of Enterprises:From the Perspective of Regional Differences
This article explored the impact of comprehensive tax burden faced by enterprises on the efficiency of technological innova-tion from the perspective of regional differences,and used data from A-share listed companies in China from 2015 to 2021 as a sample to explore the spatial differences in corporate tax burden,analyzed and decomposed the sources of differences,and examined the direc-tion of the impact of tax burden on the efficiency of technological innovation in different regions.The research found that the technologi-cal innovation efficiency of A-share listed companies in China is relatively low,and there are significant regional differences;while technological innovation efficiency in various regions is increasing year by year,the spatial differences in technological innovation effi-ciency between the eastern and central regions are continuously narrowing,but there is an expanding trend in the internal spatial differ-ences in the western region;the gap in regional technological innovation efficiency mainly comes from the differences within regions and the impact of super variable density on regional technological innovation efficiency,and the impact of cross overlap between regions on technological innovation efficiency gradually increases;the comprehensive tax burden of enterprises has a significant inhibitory effect on the improvement of technological innovation efficiency.The increase in tax burden will more significantly inhibit the improvement of technological innovation efficiency in the western region compared with the central and eastern regions.The results of the robustness test are still consistent.
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