Research on the Impact of Tax Collection and Management on Corporate Green Innovation
Taking non-financial A-share listed companies from 2011 to 2021 as the research object,this paper empiri-cally explored the impact of regional tax collection and administration on public corporation green innovation.The empirical results show that there is a significant positive correlation between tax collection and enterprise green innovation,which has incentive effect,and this conclusion is still valid after passing the robustness test.Meanwhile,media supervision and institu-tional investors can improve the willingness of enterprises to make green high-quality innovation when facing the pressure of tax collection and administration.The heterogeneity analysis of enterprises shows that the incentive effect is mainly reflected in enterprises with high pollution level,large-scale enterprises and state-owned enterprises.Further research shows that tax collection and administration,due to its"governance effect",can improve the level of green innovation by optimizing the quality of internal control of enterprises.This empirical conclusion broadens the research on the impact of tax collection and administration on micro subjects,helps to optimize the tax collection and administration system,improve the green innovation willingness of listed companies,and promote the high-quality development of enterprises.
Tax collection and managementGreen innovationMedia supervisionInstitutional investors
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