西安交通大学学报（社会科学版）2025，Vol.45Issue(3)：54-64,11.DOI:10.15896/j.xjtuskxb.202503005
柔性税收征管与企业ESG表现
Flexible Tax Enforcement and Corporate ESG Performance
摘要
Abstract
Against the backdrop of high-quality economic development and sustainable development,the environmental,social,and governance(ESG)performance of enterprises has become an important indicator for measuring their comprehensive competitiveness and social value.Improving corporate ESG performance not only helps enhance their market competitiveness and social influence but also plays a crucial role in environmental protection and the sustainable development of the economy and society.The Report to the 20th National Congress of the Communist Party of China emphasizes the importance of improving the social credit system.As an important innovation in the modernization of tax enforcement,flexible tax enforcement,through flexible means such as incentives,advocacy,and education,guides enterprises to voluntarily comply with tax laws and regulations,providing a new perspective and path for improving corporate ESG performance.Therefore,studying the impact of flexible tax enforcement on corporate ESG performance and its mechanism of action has important theoretical and practical significance. This paper uses the data of Chinese A-share listed companies from 2009 to 2022 as the research sample.Based on the policy of disclosing tax credit rating,a quasi-natural experiment is constructed,and the difference-in-difference model(DID)is used to examine the impact of flexible tax enforcement on corporate ESG performance.The empirical results show that flexible tax enforcement can effectively improve corporate ESG performance,and this conclusion still holds after parallel trend tests,placebo tests,and a series of robustness tests.The mechanism analysis reveals that flexible tax enforcement improves corporate ESG performance by alleviating financing constraints,reducing agency costs,and promoting green innovation.The heterogeneity analysis shows that the promoting effect of flexible tax enforcement on corporate ESG performance is more significant in private enterprises,large enterprises,manufacturing enterprises,and high-tech enterprises.In regions with a higher market environment,the policy can play a greater role. The innovations of this paper are as follows:firstly,from the perspective of flexible tax enforcement,it expands the research field of its micro effects and also opens up a new path for exploring the influencing factors of corporate ESG performance.Secondly,from the three aspects of financing constraints,agency costs,and green innovation,it explores the influence mechanism of tax credit rating on corporate ESG performance,enriching the relevant theoretical research.Thirdly,from the four aspects of property rights nature,enterprise scale,industry affiliation,and market environment,it examines the differential impacts of flexible tax enforcement on corporate ESG performance,providing a new perspective for a deeper understanding of the role and effect of flexible tax enforcement. The research conclusions of this paper have certain reference value for the government to make precise policies and promote corporate ESG performance.The government can optimize relevant policies by expanding the scope of application of"Bank-Tax Interaction"loans and deepening the information sharing mechanism between tax authorities and financial institutions,thereby promoting corporate ESG performance.At the same time,for different types of enterprises,more flexible tax enforcement methods and incentive measures should be explored to promote their ESG performance.In addition,a linkage mechanism between tax credit and ESG evaluation can be established.Some ESG evaluation indicators can be introduced into tax credit rating,and tax-related indicators can be included in the ESG evaluation system,which can not only promote the tax compliance of enterprises but also their ESG performance.关键词
柔性税收征管/纳税信用评级/企业ESG/融资约束/代理成本/绿色创新Key words
flexible tax enforcement/tax credit rating/corporate ESG/financing constraints/agency costs/green innovation分类
环境科学引用本文复制引用
许英杰,许宪春,田芳菲..柔性税收征管与企业ESG表现[J].西安交通大学学报（社会科学版）,2025,45(3):54-64,11.基金项目
国家社会科学基金重大项目(18ZDA124). （18ZDA124）
