环境保护税法与企业绿色创新——基于环境合法性和资源获取的链式中介模型
Environmental Protection Tax Law and Enterprise Green Innovation—Based on the Chain Mediation Model of Environmental Legitimacy and Resource Acquisition
刘博 1刘振2
作者信息
- 1. 南昌大学 公共政策与管理学院,南昌 330031
- 2. 郑州航空工业管理学院 商学院,郑州 450046
- 折叠
摘要
环境保护税法是促进企业绿色创新的重要驱动力.基于环境合法性和资源依赖理论,采用2007-2022年中国A股上市公司的非平衡面板数据,以《环境保护税法》实施为准自然实验,使用倾向得分匹配和双重差分方法(PSM-DID),分析了中国环境保护税法对企业绿色创新的影响,环境合法性、绿色补贴和融资约束的链式中介效应以及市场垄断的调节效应.研究发现,环境保护税法的压力机制和激励机制对企业绿色创新具有促进作用;环境保护税法能够促进企业获取环境合法性,拥有环境合法性的企业能够获得绿色补贴和缓解融资约束,进而间接地促进企业绿色创新;市场垄断阻碍了环境保护税法对企业绿色创新的积极推动作用.研究结论不仅为理解环境保护税法如何影响企业绿色创新提供了新的视角,也为法制部门完善环境保护税法、政府部门遏制市场垄断以及企业环境合法性的获取等提供重要启示.
Abstract
The Environmental Protection Tax Law(EPTL)is an important driving force to promote green innovation of enterprises.Based on the environmental legitimacy theory and resource dependence theory,adopting unbalanced panel data of listed companies in Chinese A-share market from 2007 to 2022,and taking the implementation of the Environmental Protection Tax Law as a quasi-natural experiment,it used propensity score matching and differences-in-differences(PSM-DID)method to investigate the effect of EPTL on green innovation.Additionally,it examined the chain mediating effects of environmental legitimacy,green subsidies and financing constraints,as well as the moderating effect of market monopoly.The results show that the pressure and incentive mechanisms of EPTL play a promotive role in enterprise green innovation;the EPTL facilitates enterprises in obtaining environmental legitimacy.Enterprises possessing such legitimacy can acquire green subsidies and ease financing constraints,thereby indirectly promoting green innovation.Market monopolies hinder the positive impact of the EPTL on enterprise green innovation.The conclusion not only provides a new perspective on how the EPTL affects enterprise green innovation,but also offers important insights for legislative bodies to refine EPTL,for government departments to curb market monopolies,and for enterprises to obtain environmental legitimacy.
关键词
环境保护税法/绿色创新/环境合法性/市场垄断Key words
Environmental Protection Tax Law/green innovation/environmental legitimacy/market monopoly引用本文复制引用
基金项目
国家社会科学基金后期资助一般项目(21FGLB026)
教育部人文社会科学研究一般项目(19YJA630048)
河南省软科学项目(232400412035)
出版年
2024
NETL
NSTL
万方数据