环境税能否抑制企业"漂绿"行为?
Can environment protection tax restrain the corporate"greenwashing"behavior?
杨有德 1徐光华 1费锦华2
作者信息
- 1. 南京理工大学经济管理学院,江苏 南京 210094
- 2. 东南大学经济管理学院,江苏 南京 211102
- 折叠
摘要
选取重污染企业为样本,探讨了环保费改税对企业漂绿的影响.结果显示:环保费改税对企业漂绿具有显著的抑制效应;这一影响仅在市场制度环境差、行业竞争程度高以及民营企业中显著;环保费改税主要通过强化执法规范性以及改变漂绿的收益与风险发挥作用.研究结果对全面认识环境税的价值效应,推进政策优化具有重要理论意义.
Abstract
This study examines the impact of environmental protection fee reform tax on corporate greenwashing in heavily polluting enterprises in China.The findings indicate:The environmental protection fee reform tax significantly suppresses corporate greenwashing behavior.This effect is particularly pronounced in a poor market institutional environment,highly competitive industries,and private enterprises.The environmental protection fee reform tax primarily influences corporate greenwashing behavior by strengthening law enforcement norms and altering the incentives and risks associated with greenwashing.The findings of this paper are of great theoretical and practical significance for the comprehensive understanding of the micro-value effect of environmental protection fee-to-tax conversion and the promotion of policy optimization.
关键词
环境税/企业漂绿/执法规范性/漂绿收益Key words
environmental tax/corporate greenwashing/normality of law enforcement/greenwashing income引用本文复制引用
基金项目
国家社会科学基金一般项目(21BGL096)
出版年
2024
NETL
NSTL
万方数据