税收征管对企业绿色创新的影响研究

Research on the Impact of Tax Collection and Management on Corporate Green Innovation

基于2011-2021年非金融类A股上市公司数据,研究各地区税收征管对上市公司绿色创新的影响。实证结果表明:税收征管与企业绿色创新存在显著正相关关系,具有激励效应,且该结论通过稳健性检验后依然成立;同时媒体监督和机构投资者可以提高企业在面临税收征管压力时的绿色高质量创新意愿。企业异质性分析表明,这种激励效应主要体现在污染程度较高企业、大规模企业以及国有企业中;进一步研究发现,税收征管由于其“治理效应”,可以通过优化企业内部控制质量提高企业绿色创新水平。该实证结论拓宽了税收征管对微观主体的影响研究,有助于优化税收征管体系,提高上市公司绿色创新意愿,推动企业高质量发展。

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.