西安石油大学学报（社会科学版）2024，Vol.33Issue(1)：56-64,9.
环境保护费改税对企业ESG表现的持续作用研究
Study on the Continuous Effect of Environmental Protection Fee to Tax Reform on Enterprise ESG Performance
李志学 1李卓璟1
作者信息
- 1. 西安石油大学经济管理学院,陕西西安 710065
- 折叠
摘要
Abstract
The A-share listed companies in heavy pollution industries in Shanghai and Shenzhen stock markets from 2015 to 2021 were selected as the treatment group,and the listed companies in non-heavy pol-lution industries were selected as the control group.The double difference method was used to study the impact of environmental protection fee to tax reform on the ESG performance of enterprises.The study results show that the environmental protection fee to tax reform has significantly and continuously improved the ESG performance of enterprises.The results of heterogeneity analysis show that the effect of environmental protection fee to tax policy exists significantly in the group of enterprises with large assets,which is not affected by the difference of inter-provincial tax standards.Further analysis shows that the change of environmental protection fee to tax can improve the ESG performance of enterprises by increasing technological innovation.关键词
环境保护费改税/环境保护税/ESG表现/技术创新Key words
environmental protection fee to tax reform/environmental protection tax/ESG performance/technological innovation分类
管理科学引用本文复制引用
李志学,李卓璟..环境保护费改税对企业ESG表现的持续作用研究[J].西安石油大学学报（社会科学版）,2024,33(1):56-64,9.
